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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
100/2009/ND-CP
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Hanoi,
November 03, 2009
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DECREE
PROVIDING
FOR THE COLLECTION OF A SURCHARGE ON THE VOLUME OF OIL DIVIDED AS PROFITS TO
PETROLEUM CONTRACTORS WHEN THE PRICE OF CRUDE OIL INCREASES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the National Assembly Standing Committee's opinion in Document No.
255/UBTVQH12 of July 22, 2009;
At the proposal of the Minister of Finance,
DECREES:
Article 1. Scope of
regulation
This Decree provides for the
collection of a surcharge on the volume of oil divided as profits to petroleum
contractors (below referred to as contractors) when the price of crude oil
increases.
Article 2. Condition for
collection of a surcharge
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Article 3. Surcharge
rates and surcharge calculation method
To apply the partially
progressive surcharge rates and the surcharge calculation method as follows:
1. The rate of 50% will apply to
the volume of oil divided as profits to contractors on a quarterly basis when
the average sale price of crude oil in the quarter increases by between over
20% and 50% compared to the base price in the corresponding year. The surcharge
amount is determined according to the following formula:
Surcharge
amount
=
50%
x
Average
sale price of crude oil in the quarter
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x
Base
price in the corres-ponding year
x
Volume
of oil divided as profits to contractors on a quarterly basis
In which:
a/ The average sale price of
crude oil in the quarter is the price calculated by contractors based on
statistical data on actual daily sale prices of crude oil in each quarter
which, however, must not exceed 150% of the base price of the corresponding
year.
b/ The base price in the
corresponding year is the price estimated for the corresponding year which is
stated in the approved oilfield development plan.
2. The rate of 60% will apply to
the volume of oil divided as profits to contractors on a quarterly basis when
the average sale price of crude oil in the quarter increases by over 50%
compared to the base price in the corresponding year. The surcharge amount is
determined according to the following formula:
Surcharge
amount
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60%
x
Average
sale price of crude oil in the quarter
-
1.5
x
Base
price in the corres-ponding year
x
Volume
of oil divided as profits to contractors on a quarterly basis
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a/ The average sale price of
crude oil in the quarter is the price calculated by contractors based on
statistical data on actual daily sale prices of crude oil in each quarter which
is higher than 150% of the base price of the corresponding year.
b/ The base price in the
corresponding year is the price estimated for the corresponding year which is
stated in the approved oilfield development plan.
Article 4. Surcharge
exemption and reduction
1. For petroleum projects
entitled to investment encouragement, the surcharge rate of 30% will apply to
the volume of oil divided as profits to contractors on a quarterly basis when
the average sale price of crude oil in the quarter increases by more than 20%
of the corresponding base price. The surcharge amount is determined according
to the following formula:
Surcharge
amount
=
30%
x
Average
sale price of crude oil in the quarter
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1.2
x
Base
price in the corres-ponding year
x
Volume
of oil divided as profits to contractors on a quarterly basis
In which:
a/ The average sale price of
crude oil in the quarter is the price calculated by contractors based on
statistical data on actual daily sale prices of crude oil in each quarter.
b/ The base price in the
corresponding year is the price estimated for the corresponding year which is
stated in the approved oilfield development plan.
2. For special cases when higher
investment incentives are needed, the Ministry of Finance shall propose the
Prime Minister to decide on surcharge exemption on a case-by-case basis.
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1. This Decree takes effect on
January'1, 2010.
2. For petroleum contracts
signed or not yet signed but approved by the Prime Minister before the
effective date of this Decree, no surcharge will be collected under this
Decree.
Article 6. Implementation
guidance
1. The Ministry of Finance shall
guide the implementation of this Decree.
2. The Ministry of Industry and
Trade shall propose the Government to amend and supplement the model contract
on the sharing of petroleum products issued together with the Government's
Decree No. 139/2005/ND-CP of November 11, 2005, to comply with this Decree.
3. Ministers, heads of
ministerial-level agencies, heads of government-attached agencies and
chairpersons of provincial-level People's Committees shall implement this
Decree.
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
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