Decision No. 83/2007/QD-BTC stipulates that the price of wet gas from Bach Ho field is 12 US cents/m³, effective from January 1, 2007. The Gas总公司必须按照规定制度向国家预算申报缴纳，并补缴2007年前九个月的天然气产量差额。
Đối tượng áp dụng
The Gas总公司属于Vietnam Oil and Gas Corporation
Các điểm cốt lõi
- The Gas总公司must pay the State budget for wet gas from Bach Ho field at the price of 12 US cents/m³, converted to Vietnamese dong.
- The gas volume for the first nine months of 2007, which has been declared and accounted for at 2 US cents/m³, must declare and pay the difference between the new and old prices, minus corporate income tax of 28%.
- The company must declare and pay the State budget monthly starting from October 2007 according to the prescribed regulations.
- The amount of price and money to be paid is calculated based on the gas volume, the difference ratio between the prices, and corporate income tax.
- This Decision takes effect from the date of publication in the Official Gazette.
🌐 Tác động xã hội từ văn bản này
- The Gas总公司will bear a greater financial burden than before, affecting business results.
- It may increase revenue for the State budget.
❓ Câu hỏi thường gặp
What is the price of wet gas from Bach Ho field?
The price of wet gas from Bach Ho field is stipulated to be 12 US cents/m³, converted to Vietnamese dong based on the average inter-bank exchange rate.
When must the Gas总公司pay the gas price?
Starting from October 2007, the Gas总公司must declare and pay the State budget monthly according to the prescribed regulations.
How was the gas volume for the first nine months of 2007 declared and paid?
The gas volume for the first nine months of 2007 has been declared and accounted for at 2 US cents/m³, and must declare and pay the difference between the new and old prices.
What percentage of corporate income tax is deducted?
Corporate income tax is deducted at 28% when calculating the additional payment amount.
From what date does this Decision take effect?
This Decision takes effect from the date of publication in the Official Gazette, fifteen days after the date of publication in the Official Gazette.
Toàn văn
Pursuant to …;
Price of wet gas from Bach Ho field
THE MINISTER OF FINANCE
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 142/2007/NĐ-CP dated September 5, 2007 of the Government promulgating the financial management regulations for the parent company - Vietnam Oil and Gas Corporation;
Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：
DECISION:
Clause 4 of Article 6As of January 1, 2007, the Gas总公司必须自2007年1月1日起，按照每立方米12美分的价格向国家预算上缴白虎油田的湿气。该价格应按越南国家银行公布的同期银行间平均汇率折算成越南盾，并按规定的制度每月向国家预算上缴。
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentBased on the price specified in Article 1, the Company shall declare and pay to the State Budget as follows:
- From October 2007, monthly declarations and payments to the State Budget shall be made according to the prescribed regime.
- For the gas volume produced in the first nine months of 2007, which was declared and paid to the State Budget and recorded in the financial results at a rate of 2 US cents per cubic meter, the Company shall declare and pay the difference between 12 US cents per cubic meter and 2 US cents per cubic meter, minus (-) 28% corporate income tax.
(Amount payable = gas volume for nine months x 10 US cents per cubic meter x 72%)
The source of payment is the post-corporate income tax revenue for the first nine months of 2007.
Article 3. This Decision takes effect fifteen days after its publication in the Official Gazette. The Director of the Price Management Department, the Director General of the Tax General Department, the Head of the Office of the Ministry of Finance, the Vietnam Oil and Gas Corporation, and the Gas总公司有责任执行本决定。/。
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