Revenue Note for Guidance

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Revenue Note for Guidance

696M Collection and general provisions

(1) The normal corporation tax provisions for assessment and collection also apply to petroleum production tax.

(2) The interest charging provisions on overdue tax in section 1080 also apply to petroleum production tax.

(3) An appeal of an assessment can be made to the Appeal Commissioners within 30 days after the notice of assessment. No appeal can be made against an assessment until the company concerned has made a return and pays or has paid the amount of petroleum production tax payable on the basis of the return made to the Collector-General.

Relevant Date: Finance Act 2021