Tax exemption for natural seafood; branches, tops, firewood, bamboo, bamboo, apricots, bamboo, thatch, vat, and bamboo umbrellas, exploited by individuals permitted to serve their daily lives; Natural water used for agriculture, forestry, fishery and salt production. From January 1, 2015, according to the provisions of the Law amending and supplementing a number of articles of the tax laws No. 71/2014/QH13, “natural water is used for agriculture, forestry, fishery and salt production. ” are not subject to royalties.