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Collecte et dissémination des revenues, Charles McPherson, FMI

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Esther Petrilli-Massey
Esther Petrilli-Massey

International Oil and Gas Resource Management Seminar, April 27-30, 2008; held in Libreville, Gabon

Economía y finanzasEmpresariales
1 de 33
Petroleum Tax Administration ,[object Object],[object Object],[object Object],[object Object],[object Object]
Outline of Presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Outline of Presentation (cont’d) ,[object Object],[object Object],[object Object],[object Object]
Relevance of Petroleum Tax Administration ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Significance: A Prussian Parable ,[object Object]
Challenge: Tax Administration under Ivan the Terrible
Special Features of the Petroleum Sector ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Design and Tax Administration ,[object Object],[object Object],[object Object]
Routine Functions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
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
Informational Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Problems Encountered in Routine Administration ,[object Object],[object Object],[object Object],[object Object],[object Object]
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
Reconciliation Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Non-routine Functions ,[object Object],[object Object],[object Object],[object Object],[object Object]
Volume Determination ,[object Object],[object Object],[object Object],[object Object]
Price Determination ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cost Determination ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Ring Fencing ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Finance Costs ,[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Pricing ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Illustrative Transfer Pricing Mechanisms ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Environmental and Field Abandonment Costs ,[object Object],[object Object],[object Object]
Audits ,[object Object],[object Object],[object Object],[object Object],[object Object]
Appeals ,[object Object],[object Object],[object Object],[object Object]
Complementary Activities: Tax Policy and Forecasting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Organisation ,[object Object],[object Object],[object Object],[object Object]
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
Building Capacity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
National Oil Companies ,[object Object],[object Object],[object Object],[object Object],[object Object]
Transparency ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Political Economy ,[object Object],[object Object],[object Object],[object Object]
Petroleum Tax Administration ,[object Object],[object Object]

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Collecte et dissémination des revenues, Charles McPherson, FMI

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  • 6. Challenge: Tax Administration under Ivan the Terrible
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  • 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
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