2017 Monthly APT Installment Notice

DIRECÇÃO GERAL RECEITAS
DIRECÇÃO NACIONAL INFORMAÇÃO CONTRIBUINTES PETROLIFERAS E MINERAIS

Building#5 (Ground Floor), Palacio do Governo RDTL, Avenida do Presidente de Nicolau
Lobato
P.O Box-18, Dili , Timor-Leste,
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 …………………………/2017
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. Please attach copy of EFT bank transfer instruction form in support of electronic payment of above taxes to the TL Petroleum Fund
bank account which details are as follows:
Name and Address of the Bank- The Federal Reserve Bank of New York, 33 Liberty Street, New York, NY 10045;
SWIFT CODE- FRNYUS33
Beneficiary Name – ‘Banking and Payments Authority of East Timor- Petroleum Fund Account’
Account Number- 021080973
4. Payment and lodgment of forms due on or before the 15th of the following month or on 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; adcosta@mof.gov.tl ; or mofsoares@mof.gov.tl or urodriques@mof.gov.tl