Meta Data
Проект документа: 
No
Пересмотр более раннего документа?: 
No
Год составления проекта документа: 
2005
Год вступления в силу: 
2005
Виды актов по количеству участников: 
National
Тип документа: 
Law
Экономический сектор: 
Energy
Виды энергоресурсов: 
Oil, Gas
Подготовлен: 
Government of Timor-Leste
Ссылка на документ: 
Сводный обзор: 
The Petroleum Taxation Law sets out a specific taxation regime for petroleum activities. It applies to petroleum activities authorized and regulated under Timor-Leste’s Law on Petroleum Activities. It also applies to 90 percent of the petroleum activities authorised and regulated under the Timor Sea Treaty, with the exception of those activities to which Annex F to the Timor Sea Treaty refers.
Ценообразование
Energy taxation: 
A Contractor, a Subcontractor and any person receiving an amount for goods or services supplied to a Contractor or Subcontractor, are subject to tax in accordance with TimorLeste Taxation Law, subject to the modifications in this Law. ---The valued added tax that Timor-Leste is permitted to impose under the Timor Sea Treaty in the Joint Petroleum Development Area continues to apply in the Joint Petroleum Development Area. ---The rate of corporate tax applicable to a Contractor for a tax year is thirty percent (30%). ---A Contractor or Subcontractor paying or making available an amount of Timor-Leste source services income to a person (other than as an employee) for services acquired for Petroleum Operations shall withhold tax from the payment at the rate of 6% of the gross amount paid. ---A Contractor that has a positive amount of accumulated net receipts for Petroleum Operations for a tax year is liable to pay Supplemental Petroleum Tax for that year.
Cooperation in energy pricing: 
A Contractor, a Subcontractor and any person receiving an amount for goods or services supplied to a Contractor or Subcontractor, are subject to tax in accordance with TimorLeste Taxation Law, subject to the modifications in this Law. ---The valued added tax that Timor-Leste is permitted to impose under the Timor Sea Treaty in the Joint Petroleum Development Area continues to apply in the Joint Petroleum Development Area. ---The rate of corporate tax applicable to a Contractor for a tax year is thirty percent (30%). ---A Contractor or Subcontractor paying or making available an amount of Timor-Leste source services income to a person (other than as an employee) for services acquired for Petroleum Operations shall withhold tax from the payment at the rate of 6% of the gross amount paid. ---A Contractor that has a positive amount of accumulated net receipts for Petroleum Operations for a tax year is liable to pay Supplemental Petroleum Tax for that year.