Phần III: Thông tư 105/2010/TT-BTC Đăng ký, khai thuế, nộp thuế, quyết toán thuế

Part III

ROYALTY REGISTRATION, DECLARATION, PAYMENT AND FINALIZATION

Article 8. Royalty registration, declaration, payment and finalization

1. The royalty registration, declaration, payment and finalization comply with the Law on Tax Administration and guiding documents.

2. Particularly, some cases of petroleum prospecting, exploration and exploitation are added as follows:

2.1. In case an organization or individual conducts petroleum survey, exploration and exploitation activities under different petroleum contracts, royalty provisions in this Circular shall be separately applied to each petroleum contract.

2.2. In case contractors to a petroleum contract in the form of production-sharing contract or joint-administration contract receive divided contractual shares in crude oil or natural gas and take responsibility to sell these divided shares, each party shall declare and pay royalties according to its/his/her divided shares.