2015 Monthly APT Installment Notice

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
““SSeej jaa uum
m bboom
m cci iddaaddããoo, , sseej jaa uum
m nnoovvoo hhéérrooi i ppaarraa aa
nnoossssaa N
Naaççaaoo””

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 …………………………/2015
Taxpayer Name
TIN
Amount of APT/SPT

Installment payable for
the month (US$)

:
:
Overpayment adjustment (if any)

Overpayment
Period

Amount
(US$)

Actual amount paid after
adjustment (US$)

Payment
Date

APT/SPT Tax Installment for the next period :

Will your Company no longer pay tax on
APT/SPT Installment for the Following
period?
Tick X

Yes …….. No …….

If yes, state the reason
………………………………………………………..
………………………………………………………………….
……………………………………………….. and confirm with
Timor-Leste Tax Authority, with official documents

Declaration:
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: hsarmento@mof.gov.tl or aramos@mof.gov.tl; adacosta@mof.gov.tl ; jmonteiro@mof.gov.tl
PTD Form No: 02-01-01 Last updated 29/12/2014

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.

NDPMR Contact E-mails: hsarmento@mof.gov.tl or aramos@mof.gov.tl; adacosta@mof.gov.tl ; jmonteiro@mof.gov.tl
PTD Form No: 02-01-01 Last updated 29/12/2014