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
ADDITIONAL PROFIT TAX (APT)/ SUPPLEMENTAL
PETROLEUM TAX (SPT) INSTALLMENT NOTICE
(Under Article 18 of ToBUCA / Section 90 of the Taxes and Duties Act 2008)
Month of ………/2014
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 APT/SPT Installment for the Following
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. Additional Profit Tax (APT) is applicable for Bayu Undan regime, 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 APT/SPT installments paid by the taxpayer is below 90% of the actual APT/SPT due for the relevant tax year;
3. 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: jxavier@mof.gov.tl or hsarmento@mof.gov.tl or aramos@mof.gov.tl PTD Form No: 02-01-01 Last updated 29/11/2013
“ S e j a u m b o m c i d a d ã o , s e j a u m n o v o h é r o i p a r a a n o s s a N a ç a o ”
4. Please attach copy of EFT bank transfer instruction form in favour of electronic payment of above APT/SPT installment to the Timor-Leste Petroleum Fund bank account.
