Petroleum profit tax pdf

 

 

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The profits and gains of business of a RSC or PSC Participant from Petroleum Operations shall, for the purpose of levy of income tax under the Income-Tax Act,Petroleum profit tax was found to have significant effects on the Profitability of oil and gas firms with the. Adjusted R2 of 95%. The study revealed that taxes This Act may be cited as the Petroleum Profits Tax Act. "chargeable natural gas" in relation to a company engaged in petroleum operations. As a matter of fact, petroleum profit tax is one of the most important tax in Nigeria in terms of its share of total revenue contributing about 95 and 70 Relevant to the practice of petroleum profits taxation in Nigeria are various fiscal policy formulations and agreements between the Federal Government and. A handbook of tax incentives for exploration and production of Petroleum. (A Guide which compiles the specific provisions of the laws relating to income tax exploration, development and production of Petroleum in India; heading "Profits and Gains of Business or Profession" in the Income-tax Act,.

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