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Vietnam feasibility study - EITI

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74<br />

II. Challenges/Barriers in enforcing financial duties<br />

1. What are the barriers/difficulties when the company enforces its above financial duties to the<br />

related governmental authorities (payments, taxation…etc)?<br />

……………………………………………………………………………………………………<br />

……………………………………………………………………………………………………<br />

……………………………………………………………………………………………………<br />

2. If any, please provide any solution harmonizing the benefit of company and the state<br />

……………………………………………………………………………………………………<br />

……………………………………………………………………………………………………<br />

……………………………………………………………………………………………………<br />

III. Information disclosure<br />

1. Are data of<br />

Yes No<br />

2. If disclosed, so in what way?<br />

Report to the governmental authorities (taxation, audit, etc)<br />

Publish on the company’s website<br />

Other<br />

IV. Auditing activity<br />

1. Is the company often audited?<br />

Yes No<br />

2. If it is, so in what way?<br />

Internal audit Time……/year<br />

Independent audit Time……/year<br />

State audit Time……/year<br />

V. Extractive Industries Transparency Initiative<br />

1. Should <strong>Vietnam</strong> implement the <strong>EITI</strong>? Please explain.<br />

……………………………………………………………………………………………………<br />

…………………………………………………………………………………………<br />

2. If <strong>Vietnam</strong> implements the initiative, what would be the difficulty?<br />

……………………………………………………………………………………………………<br />

…………………………………………………………………………………………<br />

3. If <strong>Vietnam</strong> implements the Initiative, which organization should be the champion of the <strong>EITI</strong><br />

board? (e.g.: MOIT, MONRE, MOF, etc)<br />

……………………………………………………………………………………………………<br />

……………………………………………………………………………………………………<br />

…………………………………………………………………………………………….<br />

The Extractive Industries Transparency Initiative and the Implementation Perspective of <strong>Vietnam</strong>

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