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2015 Monthly SPT ProfitsTax Installment Notice

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DIRECÇÃO GERAL RECEITAS

DIRECÇÃO NACIONAL DE RECEITA PETROLIFERAS E MINERAIS

Building#5 (Ground Floor), Palacio do Governo RDTL, Avenida do Presidente de Nicolau Lobato

P

.O Box-18, Dili , Timor-Leste, Phone- +(670) 333 9542

Web: www.mof.gov.tl/Taxation/Petroleum Tax

MONTHLY PETROLEUM

SUPPLEMENTAL PETROLEUM TAX (SPT) INSTALLMENT

NOTICE

(Under Section 90 of the Taxes and Duties Act 2008)

Month of ………/2015

Overpayment adjustment (if any)

Actual amount paid

after adjustment (US$)

APT/SPT Tax Installment for the next period : Will your Company no longer pay tax on SPT Installment for the Following period?

If yes, state the reason

Under penalties of perjury, I (full name) ……….…,

(designation) ……….. declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Signature: ______________________________

Date :

______________________________

Notes:

1. The Supplemental Petroleum Tax (SPT) is applicable for ‘JPDA but not Annex F’ and ‘100% Timor-Leste Territory’ under the Taxes and Duties Act 2008;

2. Monthly APT/SPT installments shall be 1/12th of the value of APT/SPT estimated by the taxpayer for the

current tax year; Penalty applies if SPT installments paid by the taxpayer is below 90% of the actual SPT due for the relevant tax year;

3. Please attach copy of EFT bank transfer instruction form in support of electronic payment of above taxes to the TL Petroleum Fund bank account which details are as follows:

Name and Address of the Bank- The Federal Reserve Bank of New York, 33 Liberty Street, New York, NY 10045; SWIFT CODE- FRNYUS33

Beneficiary Name – ‘Banking and Payments Authority of East Timor- Petroleum Fund Account’ Account Number- 021080973

NDPMR Contact E-mails: [email protected] or [email protected]; [email protected] ; [email protected]

PTD Form No: 02-01-01 Last updated 29/12/2014

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4. Payment and lodgment of form due on 15th day of the following month or next business day if 15th is a

public holiday in Timor-Leste;

NDPMR Contact E-mails: [email protected] or [email protected]; [email protected] ; [email protected]

Referensi

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