GOVERNMENT DECREE detailing the GOVERNMENT's petroleum law enforcement Căncứ law on organization of the Government on September 30, 1992;
Pursuant to the law of oil and gas on July 6th, 1993;
Pursuant to the law amending and supplementing some articles of the law on oil and gas tháng6 9, 2000;
According to the recommendation of the Minister, the Chairman of the Government Office, the DECREE: chapter I GENERAL PROVISIONS article 1. Scope this regulation details the Nghịđịnh law of oil and gas are the Congress of the Republic the key Vietnam nationalism xãhội IX through June 7, 1993 and law sửađổi, supplementing a number of articles of the law of oil and gas are the Congress of the Republic of hộichủ Township, meaning Vietnam lock X through June 9, 2000 (hereinafter the Petroleum Law chunglà).
Article 2.-object of this Nghịđịnh application apply to the active exploration, mine development, khaithác oil and gas, including handling, collecting, storing, transportation of oil and gas in the vựckhai waterfall, to the point of delivery and service oil and gas activities in the Mainland, Islands, viđất hydro Cabinet , territorial, exclusive economic zone, the continental shelf củanước Socialist Republic of Vietnam, as well as on the works, phươngtiện, equipment for oil and gas activities under the provisions of article 47 of law Dầukhí.
Article 3. The object was to conduct petroleum operations Cáctổ, personally conducted the petroleum activity included: 1. Vietnam oil and gas Corporation;
2. other State enterprises established under the State Enterprise Law;
3. enterprises established under the business law;
4. Enterprise with foreign investment in Vietnam;
5. organizations and individuals, direct foreign investment in Vietnam;
6. Vietnam Who settled in foreign investment of Vietnam.
The UK, individuals defined in item 2, 3, 4, 5 and 6 this was hànhhoạt petroleum activities on the basis of oil and gas contracts signed with Oil companies in South khíViệt.
Self in high conducting petroleum operations, the Vietnam oil and gas Corporation phảilập project to the Prime Minister for approval and must comply with the regulations of petroleum củaLuật, State business Laws, decrees, as well as the related địnhkhác rules of the law of Vietnam.
Article 4. TrongNghị this definition, the terms below are interpreted as follows: 1. "fixed works" are works built, fixed installation vàsử to serve the oil and gas activities.
2. "contract area" is to be determined on the basis of the plot of tìmkiếm exploration agreement in the oil and gas contract or the remaining repayment saukhi area area.
3. "delivery Point" is a point of agreement in the oil and gas contracts that petroleum wasn't there transferred ownership to the parties to the oil and gas contracts.
4. "transaction promptly contract" is the contract between the transaction muavà the seller in relation to the market, not including the giữanội the purchase contract of a company, between Governments, between government institutions, or any transaction, the Exchange would be affected by the mạikhông trade relations to normal.
5. "gas" means hydrocarbons in gas are separated in the trìnhkhai waterfall and the crude oil processing.
6. "development" is the process of preparing and côngtrình construction, mining, drilling equipment to bring the mine into oil and gas extraction since từkhi mine which was claimed to have commercial value.
7. "the real output" is the production of oil and gas extraction vàgiữ from the contract area, as measured at the point of delivery.
Chapter II OIL and GAS ACTIVITIES 5. The project and the program works 1. organizations and individuals when conducting search operations for exploration and extraction of oil khíphải established the overall scheme, the scheme for details on these activities, the cơquan state management of oil and gas to consider, approve.
Thờihạn review, approve not more than sixty days (60 days) for the project of tổngthể and not more than thirty days (30 days) for the detailed proposals since ngàynhận was the project.
2. organizations and individuals when conducting search operations for exploration and extraction of oil khíphải programming the work of the respective years according to each phase fit miners commit in the petroleum contract period, content of work, your chínhvà send the Vietnam oil and gas Corporation to make deals.
Article 6. The standards to be applied, the UK individuals when conducting petroleum operations are applied to the Vietnamese standard of safety, environment, engineering and related technologies.
Cases in high standards of personal, organization, Vietnam conducts độngdầu gas is applied the standards in the international treaties to which Vietnam were parties to or signed.
Việcáp use of other criteria must be permitted by the Ministry of science, technology and the environment.
Article 7. The materials on the environment and the UK, personal safety before conducting search operations for exploration and extraction dầukhí to build and process state management agencies have the authority the Member liệusau: Báocáo environmental impact assessment;
Chươngtrình safety management and risk assessment measures attached to the chếsự incident and damage;
Kếhoạch emergency response incidents including technical measures and the sửdụng the means and equipment to fix the problem.
Article 8. Requirements on safety and environmental protection Uk, personal expedite exploration activities and oil and gas extraction phảithực does the work related to environmental protection and safety: 1. Set up the safe zone and maintain safety signal for oil and gas and máymóc of equipment as defined in article 11 of this Decree;
2. implementing measures to ensure the safety of safety management program has đượcphê;
3. Implement monitoring program the environmental change, implementation hoạchbảo the environment and measures to prevent pollution and remedial dosự environmental pollution problem caused by the provisions of the law on the protection of the environment;
4. limitations to the lowest level the impact affected or resulted in environmental xấucho such as contaminated soil, water, forest, air, harmful to real animal vậtvà system, making ecological imbalance or negatively affect the lips trườngdân b.;
5. Updated data and improve risk assessment reports, reports the hiệnkế emergency response plans;
6. Record of incidents, accidents happen;
7. emergency notification and apply the right of remedy in cases of bịtai accident or breakdown;
8. Apply measures to đảman the entire labor.
Article 9. Responsibility in the event of trouble the UK, personal conduct of petroleum operations are responsible to France luậtvề damages to people, property and the environment, including the cleaning and khôiphục the current state of the environment due to direct or indirect harm of dầukhí activity.
Article 10. The requirements for the conservation of the resource is the UK, personal expedite exploration activities and oil and gas extraction phảituân the provisions on the conservation of natural resources, oil and gas resources in vàkhai petroleum with oil and gas recovery factor of optimal fit with trongcông petroleum industry practices internationally.
Article 11. The petroleum safety
Khoảngcách the safe zone for drilling works, exploit the sea's five hundred yards (500 meters) from the outer edge of the back out of the work or from the thảneo location for floating facilities, except in special cases by the Prime phủquyết. Within two (2) from the outside edge of your côngtrình, the means, the boats were not anchored. Within the antoàn, who are not responsible for unauthorized intrusion, except for the occasion by the Prime Minister to decide.
Vùngan all around the Web Server searches the exploration and extraction of oil khítrên the Mainland due to state regulators about the oil and gas provisions, depending on the geographical vàođiều, the society of the place where the oil and gas activities.
Article 12. The regulations while drilling Trongkhi drilling progress, institutions, individuals must make the following regulations: 1. Drilling by design or design change approved;
2. Do not be drilled out oil and gas contract area;
3. Store the entire document and the sample obtained in the process of drilling and oil and gas company choTổng submitted Vietnam;
4. timely notice for the Vietnam oil and gas Corporation resources are identified by while drilling.
The UK, personal expedite drilling must also comply with the other provisions in the current quychế.
Article 13. Regulations on the exploitation of oil and gas Uk, the personal conduct of petroleum exploitation must comply with the provisions of the current oil and gas resources in khaithác, make the right content vàkế master plan development of oil and gas have been approved; to apply the measures kỹthuật and advanced equipment to recover the optimal petroleum but does not cause hạiđến Earth, the ecological environment and mine safety.
Article 14. The right to use the equipment and means of Vietnam Chínhphủ have the right to use the equipment, means of serving dầukhí activities, including pipelines, storage space by organizing, personal expedite oil operations khíđang management and use, on the condition that does not interrupt operation of oil mixtureand not add costs to the contractor.
Article 15. Obligation to scrap Uk works, personal expedite exploration activities and oil and gas extraction phảilập program, plan, estimate cost for dismantling works cốđịnh serving active exploration and exploitation of oil and gas, process the body oil on quanquản approve. Cost for scrap is calculated vàochi petroleum costs are recovered.
Theoyêu of the State administration of petroleum, the Organization, the individual search engine hànhhoạt exploration and exploitation of oil and gas may not be removed or chỉtháo up a part fixed works.
Article 16. The UK oil and gas insurance, personal conduct of petroleum operations must purchase insurance accordingly rules of law địnhcủa Vietnam and international practices in the petroleum industry, Geta insurance works to serve the oil and gas activities, insurance and environmental pollution, human life insurance, property insurance and civil liability thứba party.
Khuyếnkhích buying insurance at the Vietnam insurance company.
Article 17. Responsibility report of Vietnam oil and gas Corporation Tổngcông Vietnam petroleum company must submit to the State administration of petroleum nhữngvăn: 1. The operational plan, annual and long term oil and gas;
2. General report on the implementation and results of operations of oil and gas quarterly vàhàng;
3. report the implementation of economic projects, techniques on oil and gas activities;
4. The reporting of important events, issues related to oil and gas activities;
5. Other reports as required by the State administration of petroleum.
Thờihạn and the content of each document type by the State administration of petroleum quyđịnh.
Article 18. Provide information Nhàthầu to provide full information, metrics, report on the operation of oil khítheo regulations of the State administration of petroleum.
Cáccơ State administration authority may require the contractor to provide a direct pull, reports as necessary, in accordance with state management functionality.
Article 19. Information Security directors thereon statements and information must be kept confidential in accordance with the law of Vietnam.
The UK, the personal conduct of petroleum operations are used and are kept at the trinkets of the original documents, specimens and reports; temporary export is allowed and re-entering data cáctài, the sample which under the provisions of the State administration authorities.
Chapter III article 20 OIL and GAS CONTRACTS. Form of oil and gas contracts signed under the oil and gas Hợpđồng the form below: Hợpđồng production sharing;
General operating Hợpđồng;
Hợpđồng venture.
Ngoàicác on contract form here, Vietnam oil and gas Corporation and partnership agreement can choose the form of the contract.
Article 21. Việccử operator or hire executives to be agreed upon in the contract or the separate text bằngmột petroleum.
Phạmvi operating activities is authorized by the parties to the contract agreed upon thuậntrong oil and gas contracts or written about the election or hire executives.
Ngườiđiều is represented by the parties to the contract to conduct oil and gas exploration unAmerican activities, exploitation of oil and gas rights, authorized vi trongphạm obligation under the agreement on elections or hire executives and tuânthủ other related provisions of the law of Vietnam.
Article 22. The joint operating company. General operating was established to represent the parties to the contract dầukhí to conduct exploration activities in oil and gas extraction and done right, the obligation to the extent authorized by the agreement on the joint operating tuânthủ and the other relevant regulations of the law of Vietnam.
General operating companies. seal, open account, are labor recruitment, the đượcký economic contracts and other activities conducted under the authorization.
BộKế planning and investment rules on organization and operation of the joint hànhchung.
Article 23. Bidding for the plot of Cơquan governance of oil, gas, tender the blocks according to rules of đấuthầu the plot of exploration and exploitation of oil and gas banhành by the Government of Vietnam.
In high mix only a partner join the bidding or in case of special biệtkhác, the Prime Minister decided the appointment of contractors according to proposal of cơquan state management of oil and gas.
Article 24. Exploration stage exploration Giaiđoạn the provisions of article 17 oil and gas Law can be divided into small stages thànhcác. The duration of the phase is small due to the parties thamgia of petroleum contract agreement.
Article 25. Extends the duration of the period of exploration in high mix exploration phase expired that the contractor yet thànhchương process of the work, the term of exploration period can be kéodài as defined in article 17 the Petroleum Law. Contractor and South khíViệt Oil Corporation must have text stating the reason please lengthen the duration of the tìmkiếm stage of exploration, the Ministry of planning and investment to consider for approval before the end of the khikết period of exploration.
Article 26. Keep the area identified by gas detection gas capable of trade as defined in article 17 is identified by gas Oil Gas Law through appeals and preliminary evaluation of the contractor, the investment in khaithác mine it effectively.
Nhàthầu and Vietnam oil and gas Corporation must have text stating the reason and limited nghịthời retain gas detection area the prime consideration, decision. If the time to retain gas detection area has been the seat of Government to allow tướngChính to five years (5 years) that the contractor has yet to find the school đượcthị gas consumption, then the Prime Minister can extend thêmhai years (2 years) followed by the contractor and khíViệt Oil Corporation.
Trườnghợp contractors deliberately delayed or lack of good faith in the agreement on purchase and sale of gas hợpđồng, allowing to retain gas detection area may be đìnhchỉ or not considered for last.
Article 27. Pause the execution of a number of rights and obligations in the oil and gas hợpđồng 1. Pause in unforeseen circumstances.
Cácbên join the petroleum contract may agree the method to pause a thựchiện a number of rights and obligations in the contract in case of any oil and gas khảkháng as defined in article 17 the Petroleum Law. Unforeseen events caused by the bêntham the contract of oil and gas deals in the oil and gas contracts.
Majeure event match in high end, but the consequences of any event khảkháng not yet overcome, the continuation of the pause execution mộtsố rights and obligations in the oil and gas contracts due to the Prime Minister to review the decision.
2. Pause in special cases.
Special Trườnghợp be halted the implementation of a number of rights and obligations in petroleum hợpđồng as defined in article 17 the Petroleum Law was the case as doquốc, security or other special reasons. The prime consideration, decide each case according to the proposals of contractor Dầukhí Corporation and Vietnam.
Article 28. Repay Nhàthầu exploration area must repay exploration area according to the following rules: 1. No less than 20% of the initial contract at the end of each stage of exploration giaiđoạn.
2. Entire contract area left after the end of the stage looking visit dòtrừ the area are the jurors, an area of the mine development, mixtureand oil extraction area is retained in accordance with article 17 oil and gas Law.
Nhàthầu can voluntarily repaid into the area at any time during the period of tìmkiếm exploration. The Department has already voluntarily repaid was from the obligation of complete trảdiện. Voluntarily refunded area does not reduce the obligations already camkết in the oil and gas contracts.
Diệntích returned to form the shapes simple.
Fixed the Cáccông must be removed from the area returned under the provisions of this Decree of 15 tạiĐiều.
Article 29. Commit work Nhàthầu and Vietnam oil and gas Corporation to the program việctrong agreement stage exploration with the minimum volume commitment khảosát Geophysics, borehole, in volume of research synthesis, the camkết on training, employment, technology transfer.
Ướctính costs for minimum work commitment is considered committed to the minimum tàichính. Contractors are considered complete financial commitment up thiểukhi the minimum work commitment is complete.
Case in high bidders Please terminate contract of oil and gas, but has not completed the minimum work cáccam must then reimburse the Corporation gas Nammột funds corresponding to the volume of work is committed to making but chưahoàn the calculated minimum financial commitment.
Article 30. Early mining in a second exploration phase, if the contractor conducting the early mining in the khuvực in the area of oil and gas contracts to produce State administration vềdầu approved gas exploitation plan soon under the provisions of the law on oil and gas Nghịđịnh.
Article 31. The work after the discovery of oil and gas Saukhi oil and gas discoveries, the contractor must promptly inform and report the quảnghiên research, reviews and other documents relevant to the administration of petroleum nướcvề and Vietnam oil and gas Corporation.
Nhàthầu and Vietnam oil and gas Corporation to contract khícác oil deals in terms of determining the mine have commercial value, the time limit for the chươngtrình instance, the General Plan of the mine and the mine development plan.
Nhàthầu to notify the results of appeals for Vietnam oil and gas Corporation. Nếukết results for jurors to see the mine have commercial value, the contractor was currently bốphát trade.
Nhàthầu and Vietnam oil and gas Corporation to send the lýNhà water management agency of petroleum reserves report, mine development plans to the Prime tướngChính Government approval.
Saukhi mining development plans are approved, if the contractor is not conducted of mining and oil and gas extraction pháttriển by the deadline specified in the approved text duyệtthì State administration of oil and gas rights to withdraw mine.
Article 32. Used for oil and gas extraction oil and gas extraction processes Trongquá, contractors may use oil, gas exploitation be từdiện's contract area for active exploration and exploitation under the địnhmức consistent with common practice in the international petroleum industry.
Article 33. periodic reports Trongquá the petroleum exploitation, the contractor must submit periodic reports about lượngkhai products, components, the proportion of oil and gas exploitation are of each mine, engaged the tượngkhai waterfall for Vietnam oil and gas Corporation.
Báocáo on must include information about the volume of oil and gas used to serve the tìmkiếm exploration and exploitation of oil and gas volumes, dents or burned off.
Article 34. Using gas Nhàthầu can use the gas tap is in the area of contract làmnhiên service for oil and gas activities in the mine or pumped back to the mine.
Khíđồng only be burned when it was the State administration of petroleum.
Chínhphủ Vietnam has the right to use does not have to pay gas that certain cóý contractors burned if this does not interrupt the operations of the contractor. In high cases, the contractor must create conditions to work on was hiệnthuận.
Article 35. Petroleum mining beyond the area of combined mining in high gas oil contract beyond oil and gas contract area to an tíchlô yet to tender or not yet specify the bid then the Vietnam oil and gas Corporation bid vàNhà projects of cooperation to tap the entire mines that the Prime phủphê browser.
Article 36. Incorporated in high gas oil combination mining of oil and gas contract area crossed into an area of contractors, specifying đãđấu batch bidding or have signed oil and gas, the project agreement quanthỏa parties to exploit the mine that the whole General Prime phủphê browser.
Chapter IV RIGHTS and OBLIGATIONS of the ORGANIZATION, the individual CONDUCT of PETROLEUM OPERATIONS Article 37. The right to sign contracts to serve the oil and gas activities in the UK, personal expedite exploration activities and oil and gas extraction đượcquyền signed the contract for the sale of goods, oil and gas services contracts with the thầuphụ or with the Organization, the other individual to serve the oil and gas activities.
Nhàthầu and subcontractors must prioritize buy goods produced by Vietnam and cungcấp; the first priority of the contract of service with the Organization, personal Vietnam on nguyêntắc guarantee competition on price and quality.
Article 38. The regime for workers
Nhàthầu must have the labor regulations, payroll, compensation mode, another mode vàcác allowance for workers in accordance with the provisions of Vietnamese law on labour, taking into account the practices applied in the oil industry khíquốc; must have Payroll Schedule, labor recruitment plans and đàotạo plans.
Article 39. Employment and labor contracting Uk, foreign individuals to conduct petroleum activities are prioritized using laođộng was the Vietnam and are hiring foreigners do việcmà people Vietnam is not yet found, but must have the funding, the program đàotạo to Vietnam soon to replace the foreigners.
Việctuyển use of the workers must comply with the provisions of the law of Vietnam vềlao.
The UK, foreign individuals conducting petroleum operations are directly recruited chọnvà signed labor contracts with people who have work permits.
Article 40. The right to open accounts and buy foreign currencies 1. Contractor's organization, foreign individuals are opening accounts in Vietnam and nướcngoài. When opening an account abroad, contractors must register with Nhànước Bank of Vietnam.
2. After you have completed the tax obligations in accordance with the law of Vietnam, the contractor is held, foreign individuals are shipped abroad or are giữlại in foreign income from the sale of oil and gas in the cost recovery section, lợinhuận and other legitimate income obtained in the course of the petroleum operations.
3. The contractor's organization, foreign individuals are buying foreign currency at banks or business credit institutions are allowed to exchange business in Vietnam to meet ứngcho needs transactional or trading transactions are allowed as quyđịnh of the law on Foreign Exchange Management in Vietnam.
Article 41. Ensure the balance of foreign currency 1. important projects secured foreign currency balance is exploitation of petroleum củaNhà project tender is held, foreign individuals, have to sell all or a portion of the oil khítại Vietnam market to cater for projects especially important tưtheo head of Vietnam government programs and projects, the sale of oil and gas in cầucủa Government Under the provisions of clause 9 oil and gas Law 30 Thing.
2. currency Of Vietnam Government guaranteed the balance as specified in clause 1Điều of this is the number of the foreign currency shortage after the contractor's organization, nướcngoài individuals bought at commercial banks and other credit institutions are phépkinh foreign currency business in Vietnam but not to exceed the amount of copper màNhà Vietnam bids are obtained from the sale of oil and gas markets South.
3. The conversion into Vietnam Dong currency freely convertible, đượcthực according to the rates of the commercial banks announced at the thờiđiểm transition.
Article 42. The obligation to sell crude oil in Vietnam in high market emergency, at the request of the Government of Vietnam, the contractor means vụbán a part of crude oil in its ownership in Vietnam market.
Rough Phầndầu by the Government of Vietnam for contractors required to sell in the South trườngViệt is determined by the percentage (%) between the number of tender củaNhà-owned crude oil and total owned crude oil total gas in thácdầu mining contractors in Vietnam.
Giábán crude oil at the request of the Government of Vietnam is the sale price as prices tranhquốc.
43 things. Rights and obligations of the business venture in high oil and gas contracts signed under contract form joint venture thìdoanh venture to enjoy rights and perform obligations already agreed upon thuậntrong joint venture agreement, the rights and obligations of the contractor to be this tạiChương rules and regulations of the law on foreign investment in Vietnam.
Chapter V PROVISIONS on TAXATION, finance article 44. Tax resources for crude oil Uk, personal expedite exploit crude oil resource tax payable.
Thuếtài resources for crude oil are determined on the basis of the progressive parts of the crude oil volume tổngsản, exploited in each tax period calculated by volume dầuthô on average each day tapping was of the entire oil and gas contract area.
Biểuthuế resources for crude oil are stipulated as follows: mining production encouraged investment projects other projects To 20,000 barrels a day to 4% 6% on 20,000 barrels to 50,000 bbl/day 6% 8% on 50,000 barrels to 75,000 barrels a day to 8% 10% on 75,000 barrels to 100,000 barrels a day to 10% to 15% On 100,000 barrels to 150,000 barrels a day 15% to 20% On 150,000 barrels a day 20% 25% 45 Articles. Tax resources for Uk natural gas, personal expedite natural gas mining resources tax to be paid.
Thuếtài resources for natural gas are determined on the basis of progressive step by phầncủa of real gas production and exploitation in each tax period calculated by the average daily lượngkhí be of the entire oil and gas contract area.
Biểuthuế-resources for natural gas is regulated as follows: mining production encouraged investment projects other projects to 5 million m3/day 0% 0% on 5 million to 10 million m3/day of 3% to 5% over 10 million m3/day 6% 10% Article 46. Tax rates tax Giátính resources resources for crude oil is the weighted average price of the crude oil đượcbán at the point of delivery according to the contract the transaction promptly in the tax period.
Giátính the resource tax for natural gas is the price according to the contract delivery dịchsòng delivery in the States at the flat tax.
In high mix of oil and gas is sold not by contract transactions promptly shall giátính by the Ministry of finance resources tax determined based on market value has xétđến oil and gas quality, location and other relevant factors.
Article 47. The method of raw Thuếtài resource tax was filed by oil, gas or by money, or part with money and mộtphần by gas oil depending on the choice of tax authorities.
Tax Cơquan to notify the Organization, individuals conducting oil and gas extraction 6tháng before on the resource tax by money or by oil and gas.
Thuếtài resources are temporarily paid monthly and quarterly settlement.
Nếuthuế resources are collected by the petroleum tax locations as delivery points. In case tax authorities require the resource tax in other venues thìđối tax payer was minus transportation costs and other direct costs phátsinh due to changed tax locations on the resource tax payable.
Article 48. Corporate income tax in the UK, personal conduct exploration and exploitation of oil and gas must pay tax thunhập business.
Căncứ corporate income tax is the total of the taxable incomes of States filed thuếvà tax rate prescribed in article 33 of law of oil and gas.
Tổngthu taxable income from operations include exploration and mining in thácdầu and other income.
Thunhập from active exploration and exploitation of oil and gas by revenue minus cácchi costs related to exploration activities and the exploitation of oil in the kỳnộp tax according to the provisions of article 49 and article 50 of the Decree.
Other Thunhập include: 1. The disparity in purchasing and selling securities;
2. the owner of the income, the right to use the property;
3. Income from the transfer;
4. Income from deposits, loans;
5. Difference due to sale of foreign currencies;
6. Currency the account already clear accounting books, now claims to be;
7. Currency the liabilities do not identify the creditors;
8. Income from revenues related to search activity visit dòvà oil and gas extraction after deducting the expenses to generate the revenues nhậpđó;
9. The other earnings.
Article 49. Doanhthu revenue to determine the taxable income from the active business income of search kiếmthăm and oil and gas extraction is the entire petroleum value sold under đồnggiao room promptly.
In high mix of oil and gas is sold not by contract transactions promptly shall doanhthu to determine taxable income business income is determined bằngcách retrieved a mass of oil and gas is sold with the price determined by the Ministry of finance theoquy defined in Article 46 of this Decree.
Article 50. Costs be subtracted to determine the taxable income in income Chiphí is subtracted to determine taxable income business income consists of: 1. Costs are allowed to withdraw as agreed in the contract of oil and gas;
2. the resource Tax;
3. export Tax;
4. Commission oil and gas deals in the oil and gas contracts;
5. donor contributions for social purposes, charity.
Article 51. The costs are not calculated into the cost recovery charge Cácchi not be included in the costs to be recovered include: 1. The costs incurred before the oil and gas contracts in force, unless otherwise agreed in the contract of đãđược gas or oil is cóthẩm State regulators the right to accept;
2. The types of oil and gas Commission and other commitments have agreed not to revoke the Petroleum Council of tronghợp;
3. Interest for the amount of investment for exploration, mine development vàkhai petroleum;
4. forfeit Money, compensation for damages and losses due to the fault of the Organization cánhân, which cause;
5. Money tax resources tax, export tax, value added tax, nhậpdoanh career in Vietnam and overseas and transfer tax profit off nướcngoài;
6. The insurance damage was compensated;
7. The account to contribute funding for social purposes, charity;
8. The costs not reasonably valid, cannot prove are in audit, tax and inspection.
Article 52. Exemption from corporate income tax Uk, personal conduct exploration and exploitation of oil and gas in the ánkhuyến oil and gas investment incentives are tax free income in a business nămđầu since there is taxable income and be reduced by fifty percent (50%) sốthuế business income to be paid in a subsequent year.
Thủtướng the Government decided the case in income tax exemption for the first two years since there is taxable income and be reduced in mươiphần cent (50%) of corporate income tax payable in the next two years.
Article 53. The method of corporate income tax Thuếthu business entry was recorded by money and be temporarily paid quarterly, toántheo years.
Article 54. No imported 1. Goods here because the Organization, individuals conducting exploration activities in vàkhai petroleum directly import or import tax exempt trust nhậpkhẩu: security entrance control equipment, machinery, means of transportation necessary for oil and gas activities, means of transport used to shuttle workers (cars from 24 seats or more the media, marine), including component parts, details, accessories, jigs, moulds, replacement, accessories comes with the equipment, machinery, vehicles, tảichuyên means of transport mentioned above;
Vậttư needed for oil and gas activities in the country have not produced;
Trangthiết emergency medicine and medical equipment used on the rig and nổikhi works are approved by the Ministry of health;
Hàngtạm enter the re-export of service for oil and gas activities;
Trangthiết Office service for oil and gas activities.
2. Goods specified in paragraph 1 of this article by subcontractors and individual organization khácnhập to provide for the Organization, conduct personal searches visit dòvà petroleum exploitation through oil and gas service contract or a contract on cấphàng goods are exempt from import tax.
Article 55. Value added tax 1. Goods here because the Organization, individuals conducting exploration activities in vàkhai petroleum directly import or import non-mandated value-added tax diệnchịu: security entrance control equipment, machinery, spare parts, specialized in the transport of water loạitrong hasn't produced the need for active exploration and petroleum khaithác.
In high cases of imported machinery, equipment lines in sync not taxable thuộcdiện value, but in the sync lines have equipment, domestic appliances were produced, no value added tax calculation for line cảdây, synchronous machines;
Vậttư imports of its kind in the country have not produced the necessary độngtìm engine for exploration, mine development;
Hàngtạm import export-re served for exploration activities and oil and gas extraction.
2. Goods specified in paragraph 1 of this article by subcontractors and individual organization khácnhập to provide for the Organization, conduct personal searches visit dòvà petroleum exploitation through oil and gas service contracts or contract cấphàng not taxable goods value.
Article 56. Visit Hànghoá to be tax free imported tax according to the provisions of article 54 or not subject to value added tax diệnchịu under the provisions of article 55 of this Decree, if: 1. The assignment in Vietnam do not aim to serve the oil and gas activities thìphải of the Ministry of Commerce and allowed to access the import tax and other tax cácloại filed under the provisions of the law of Vietnam.
2. assignment in Vietnam aims to serve the oil and gas activities to đượcphép of the Ministry of Commerce and was exempt from prosecution for lodging import tax but other taxes cácloại to be paid under the provisions of the law of Vietnam.
3. transfer of ownership of the materials, equipment for South khíViệt Oil Corporation under the agreement in the oil and gas contracts, the contractors are exempt from access nộpthuế imports and other taxes, but the Vietnam oil and gas Corporation phảinộp taxes, fees related to property ownership and transfer, filed tiềnthu use of capital for capital is the value of the property received from the the bid.
Article 57. Determine the category of equipment, machinery, and materials has produced đượcở BộKế domestic investment plans and issued catalog equipments, machines, vehicles, and materials used in the tảichuyên of water produced as the basis for the exemption thuếnhập password according to the provisions of article 54 and identify goods not belonging to an chịuthuế value according to the provisions of article 55 of this Decree.
Article 58. Tax free export 1. temporary import or Goods imported goods but not used up be miễnthuế export when re-export.
2. oil and gas resource tax in the Part of the State when not in diệnchịu exports the export tax.
Article 59. Corporate income tax due to transfer of petroleum contracts thamgia stake 1. Contractor's organization, foreign individuals to conduct exploration activities in vàkhai petroleum enterprise income tax payable for income phátsinh due to the transfer of the portion of capital join the petroleum contract under the provisions of the foreign LuậtĐầu in Vietnam.
2. organizations and individuals, Vietnam conducted search operations for exploration and extraction dầukhí to file enterprise income tax for income arising from the transfer of capital nhượngphần the petroleum contract under the provisions of the income tax act in.
Article 60. Tax for subcontractors
Extra Nhàthầu and other private organizations signed a contract to provide goods, room vụvới the Organization, individuals conducting search operations for exploration and extraction of oil khíphải filed the taxes under the provisions of the applicable tax law except trườnghợp import the goods specified in article 54 and 55 Conference địnhnày.
Article 61. Tax Nămtính tax year for organizations and individuals to conduct exploration activities and petroleum khaithác started from October 1 and ending on December 31 of the year dươnglịch.
The UK, personal conduct exploration and exploitation of oil and gas have the Ministry of finance Decree thểđề for the 12-month financial year applied to computer and business income nộpthuế.
Article 62. Register Uk accounting mode, personal conduct exploration and exploitation of oil and gas accounting mode phảiđăng apply with the Ministry of finance and the check of the main quantài.
Article 63. The UK financial reporting, personal expedite exploration activities and oil and gas extraction phảigửi annual financial statement to the licensing authority, the agency manage my State for oil and gas, the Ministry of finance and the General Statistics Office within 3 months of kểtừ the end of the financial year.
Before sending the aforementioned Agency, annual financial report must be kiểmtoán by an independent auditing company of Vietnam or other độclập audit companies are allowed to operate in Vietnam under the Vietnamese law audit Namvề.
Chapter VI ADMINISTRATION on OIL and GAS ACTIVITIES Article 64. The management authority of the State on oil and gas activities of Chínhphủ, the Prime 1. unified government administration of oil and gas activities. Hiệncác Government duties and powers: Banhành the legal documents on management of oil and gas activities;
Quyếtđịnh strategy, policy, development of oil and gas industry;
Quyếtđịnh cooperation in the oil and gas activities region of overlap with foreign countries;
Quyếtđịnh international cooperation projects on exploration and exploitation of oil and gas;
Xemxét, decide the matter according to jurisdiction.
2. The Prime Minister made the following powers and duties: Banhành directory of the batch; define and adjust limits the plot;
Thaymặt Government medical standard petroleum contracts;
Thaymặt the Government review, decided to transfer the rights and obligations of the hợpđồng oil and gas;
Xemxét, decided the appointment of contractor to select the contracting partners of oil and gas;
Xemxét, decide the matter according to jurisdiction.
Article 65. The authority of the State administration of Cơquan oil and gas governance of oil, gas, make state management functions on Unamerican activities pursuant to the oil and gas Government; have the task, the following powers: 1. Drafting, the competent State agencies issued or issued theothẩm the right to the legal text on petroleum;
2. Drafting, the Government approved the strategy, industry development plan dầukhí;
3. Drafting, the Government approved the development plan and dầukhí important investment projects;
4. The Government policy to encourage exploration and mining thácdầu;
5. The Prime Minister decides the appointment to choose partners sign petroleum contract kếthợp;
6. test, inspection and monitoring of petroleum operations;
7. Decide other matters under the jurisdiction of State management on the operation dầukhí.
Article 66. The management authority of the State of oil and gas of the Ministry, the quanngang Ministry, government agencies and provincial people Committee 1. Ministry of planning and investment appraisals, the Prime Minister approved the bid quảđấu the plot of exploration and exploitation of oil and gas; chairing the appraisal, investment cấpgiấy and adjust the investment license for oil projects khítheo the provisions of the law on foreign investment in Vietnam; the Prime tướngChính Government decision allowing transfer of rights and obligations of the đồngdầu; the Prime Minister's report on the situation of tronglĩnh investment license areas in Vietnam; perform other duties according to the authoritative Prime củaThủ.
2. Ministries, ministerial agencies, government agencies, provincial people's Committee trongphạm vi of his authority, has the responsibility to resolve or coordinate with cơquan state management of oil and gas, the Ministry of planning and investment and the liênquan Agency to resolve the issues of land, water resources rational use most làcác region, aquaculture, marine conservation areas, the region for nghỉmát, tourist activities and other issues related to the implementation of the petroleum unAmerican activities.
Chapter VII INSPECTION of OIL and GAS ACTIVITIES Article 67. Inspector Thanhtra petroleum operations majors is the specialized inspection to ensure that the petroleum and hànhLuật accepted normative law concerning oil and gas activities. The State administration of petroleum organizations make the Inspector of petroleum chuyênngành functions and decision-making of petroleum operations inspector.
Quyếtđịnh inspection includes the following principal contents: Thànhphần Corps of inspectors;
Types of inspection;
Nộidung inspection;
Địađiểm inspection;
Thờihạn inspection;
Nhữngyêu request for the object Inspector.
Article 68. Powers and responsibilities of the Corps of inspectors had inspected the Corps 1. right rear: Đượcmang according to the technical means necessary for the inspection service.
Yêucầu objects subject to the inspection provided necessary documents within nhấtđịnh. If that time limit, the request of the Inspector, the Inspector thìĐoàn not be made a decision on the application of the other necessary measures đểthu the cross prescribed documentation of Vietnam laws.
Raquyết intended for the temporary suspension of petroleum activity risks causing accidents, serious losses for people, property and the environment.
Thờihạn temporary suspension shall not exceed 15 days. Within 24 hours of the decision, the delegation point từthời inspection must announce its decision chocơ of State administration authorities and suggest measures to handle. Thờihạn in 15 days from the day the delegation inspected the temporary suspension decision, the competent State management quanquản to the decision process.
Kiếnnghị with the competent State agencies handled the French violation of petroleum luậtvề.
2. When conducting the inspection, the inspector must comply with the provisions of phápluật and responsible before the law for his decision.
Article 69. The decision of the Inspector Saukhi the end of the inspection, the inspection Division's decision be notified to tượngchịu the Inspector and send to State administration authorities.
Trườnghợp objects subject to the Ombudsman does not agree with the decision of the League trathì within 30 days from the date of that decision, the chịusự object Inspector is entitled to complain to the competent State management.
Trongthời term of 30 days from the date of receiving the complaint, the Agency management nướccó authority must answer about the resolution of the complaint.
Article 70. Enforcement of the decision of the delegation inspected Types subject to inspection must accept the decision of the Inspector. Trườnghợp has a complaint, the Ombudsman is still subject to the decision of Executive Inspector củaĐoàn while waiting for the results of complaint resolution.
Trườnghợp the decision of the Ombudsman are not subject thihành inspector then processed according to the provisions of the law on the handling of administrative violations.
Chapter VIII HANDLE VIOLATION of Article 71. The fine for the violation
1. the monetary penalties for violations of the provisions of the Petroleum Law Điều43 are detailed as follows: a) conducting unauthorized oil then fined to one hundred thousand (100,000) Dollars;
b) does not comply with the rules, procedures, technical rules about vàkhai exploration petroleum, causing damage to the oil and gas resources or the environment, or property damage in the State and the individual, in addition to compensate damage thườngthiệt also fined to one hundred thousand (100,000) Dollars;
c) conducted search operations for exploration and extraction of oil and gas vidiện area beyond the contract when not yet State administration of oil and gas for phépthì fined fifty thousand (50,000) Dollars.
d) perjury, tax evasion, business income tax and the thuếkhác then type in addition to sufficient number of underpaid tax, also must pay a fine vềkhai man, tax evasion under the provisions of the law of Vietnam;
e) did not inform the State administration of petroleum and Oil Corporation in South khíViệt the minerals other than oil, gas, or antiques, the property has the value đượcphát in the oil and gas contract area shall be fined up to ten thousand (10,000) Dollars and confiscated specimens antiques, property;
f) prevent inspection activities shall be fined up to ten thousand (10,000) Dollars.
2. In addition to the provisions on monetary fines on it, organizations, individuals have the administration of administrative violations can also be applied to the form, xửphạt other administrative measures according to the provisions of the law on the handling of administrative violations.
Article 72. The Authority handles Thẩmquyền handles the offense in violation of the above shall be as follows: 1. The Heads of State of administration of oil and gas processing and mứcphạt violation of money prescribed in points a, b, c, d, e, paragraph 1 Article 71 of this Decree.
2. the head of the delegation inspected infringement processing and the fines specified in point fkhoản 1 Article 71 of this Decree.
Chapter IX Enacted PROVISIONS applicable Law Đốivới 73. the petroleum contract signed before the effective date of the law enforcement sửađổi, addition of some articles of the law of oil and gas on June 9, 2000, the bêntham contract for petroleum continues to implement the rights and obligations that have thoảthuận in the oil and gas contracts.
Cácquy of the law on amendments and supplements to some articles of the law on oil and gas 6năm 9, 2000 also applies to oil and gas contracts signed; the application of nàychỉ made from the day this law is in effect.
Article 74. Effect of Decree Nghịđịnh this effect after 15 days from the date of signing and replacing Decree No. 87/Cp of 17 December 1996. The provisions related to the petroleum activity trướcđây contrary to this Decree are repealed.
Cáccơ state management agencies, within the scope of its powers, functions are tráchnhiệm guiding the implementation of this Decree.
Article 75. Responsibility of Chief CácBộ, ministerial heads, heads of government agencies, provincial people's Committee Chủtịch, thànhphố centrally, Vietnam oil and gas corporation responsible for this Decree thihành./.
