印度尼西亚现行油气合同财税条款分析

2017年1月16日,印度尼西亚能源与矿产资源部部长颁布了一个新的条例MR No.8/2017。该新条例的一个关键变化是取消成本回收机制。2017年8月29日,印度尼西亚能源和矿产资源部又发布了部长条例MR No.52/201,更新和修订了最初的MR No.8/2017的部分条款。该法令在考虑了上游承包商的反馈之后,为了刺激国内的上游投资而修订。本文首先详细介绍了MR No.8/2017条款和MR No.52/2017条款的颁布背景及内容含义,然后采用数据对比的方式说明了两个条款的不同之处。最后,阐述了条款的修订意义,分析结果说明印尼现行油气合同财税条款的修订与更新为石油提供财政利益和法律确定性,迫使上游部门以更有效的方式运作,努力刺激上游行业的投资,为印度尼西亚上游行业的投资者带来更大的透明度。

Current policy and regulation analysis of contract of oil and gas in Indonesia

On 16 January 2017, Indonesian Ministry of Energy and Mineral Resources (MEMR) had issued a new Ministerial Regulation (MR No. 8/2017) introducing a Gross Split scheme for conventional oil and gas contracts. A key change in the new regulation is the removal of cost recovery mechanism. On 29 August, MEMR had issued Ministerial Regulation (MR) No. 52/2017 to revise and update the Gross Split fiscal terms for conventional oil and gas contracts, originally established with MR No. 8/2017. The revision was made to stimulate upstream investments in the country, after considering feedback received from upstream contractors. The paper firstly elaborates the background and the fiscal features of those two regulations, and then lists the detail of differences. At last, the paper discusses the impact of revision. The results show that the decree aims at providing fiscal benefits and legal certainty for oil and gas contractors in Indonesia, in an effort by the government to stimulate investment in the upstream sector, and it will bring greater transparency to investors in the Indonesian upstream sector.