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حقوق::
مالیات معوق
Under the concession agreements, corporate tax due is paid by EGPC after grossing up the taxable base.
Exploration entities calculate the corporate income tax due from EGPC's assessable income, and they have the calculations reviewed and confirmed by the EGPC.
In case of a tax audit, if the interest rate cannot be supported by appropriate documentation (demonstrating arm's length), the Tax Authority has the right to adjust this price to arrive at a 'neutral price' and re- calculate the taxes due accordingly
;Tax returns and payments Taxpayers are required to submit a tax return to the tax authorities before the first day of June following the year of assessment and any tax due should be paid within 21 days of the assessment date.
• Delay in the submission of the tax declaration, from the due date for its submission until the date of its submission, based on the tax due shown in the assessment
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