10. Procedural Steps Provisional Tax Declaration Oil Valuation Payment of Tax Final Declaration & Payment Tax Audit Fixation Commission Revision Commission Before tax year During tax year After tax year Amended Provisional Declarations
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13. THE IDEAL APPROACH……. TAXES PAID TAXES RECEIVED TAX PAYER MIN.FIN. & TREASURY A B A=B=C C TAXES DUE TAX PAYER PETROLEUM REVENUE REPORTING
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28. Analyst Analyst Analyst Analyst Possible Institutional Structure Monitoring filing and payments Valuation & tax audits Dispute resolution Taxpayer advice & policy External Legal Services External Tax Audit Consultants Director NTD Head NRT