13. Tax facilities: In the conduct of Petroleum Operations, a Contractor shall
be exempt from payment of all taxes, charges, duties and fees leviable under
prevailing law except:
(a) A royalty of at least 12½ percent as prescribed on the value of
Petroleum sold or disposed of. Such royalty shall be paid either
wholly or party in Crude Oil or in cash or both as may be fixed by
Government of Nepal.
(b) Such annual surface rental as may be prescribed.
(c)
………
(d) Registration charges or any other fees for services rendered by
Government of Nepal at generally applicable rates for such
services.
(e) Any other taxes or charges as may be specified in the Petroleum
Agreement or prescribed in Rules made under this Act