داستان آبیدیک

natural gas investment tax


فارسی

1 حقوق:: مالیات بر سرمایه گذاری در گاز طبیعی

Natural Gas Investment Tax (NGIT) applies to local or foreign companies carrying out activities in the natural gas sector. NGIT applies at a rate of 30% to 85% and is calculated based on the internal rate of return (IRR) on the cumulative annual cash flows of the tax payer derived from natural gas investment activities. An NGIT taxpayer must separately file its tax returns for NGIT activities (ring-fencing) from each contract with the government. Where an NGIT taxpayer has activity unrelated to its NGIA, a separate tax returns should be filed.

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