Chương VII Luật Dầu khí 2022: Công tác kế toán, kiểm toán, quyết toán đối với hoạt động dầu khí

Chapter VII

ACCOUNTING, AUDITING AND FINALIZATION FOR PETROLEUM OPERATIONS

Article 56. Accounting, auditing and finalization for petroleum operations under petroleum contracts

1. Accounting, auditing and finalization for petroleum operations under a petroleum contract shall comply with the regulations of laws on accounting, auditing and finalization of Vietnam and must be conformable with international petroleum industry practices.

2. Corporate income tax on petroleum operations shall be determined on the basis of petroleum contracts in accordance with the regulations of this Law and the Law on Corporate Income Tax, regardless of the production and business results (losses or profits) of enterprises participating in petroleum contracts.

3. In case an oil and gas block consists of marginal fields belonging to oil and gas blocks with which a petroleum contract has been signed as prescribed at Point e Clause 1 and Point dd Clause 2 Article 53 of this Law, the accounting, auditing, declaration and payment of taxes shall be carried out for separate oil and gas fields and the petroleum contract.

Article 57. Finalization of costs for petroleum operations under petroleum contracts

1. The finalization of costs for petroleum operations under a petroleum contract shall be carried out by a contractor after each clause and item of the contract is completed or when finishing the petroleum project and its component projects.

2. The finalization of costs for petroleum operations shall be truthful, adequate, reasonable and valid according to the regulations of Vietnamese Law.

3. The Government shall elaborate this Article.

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