Providing guidelines for implementation of regulations on taxes in respect of organizations and individuals undertaking petroleum exploration and exploitation operations in accordance with the Law on Petroleum [Note: Replaces Circular 48-2001-TT-BTC dated 25 June 2001. Repealed in part by Circular 105-2010-TT-BTC of the Ministry of Finance dated 23 July 2010. Replaced in full by Circular 36-2016-TT-BTC dated 26 February 2016.]

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