Description
TABLE OF CONTENTS
1.1 Background of the Study. 1
1.2 Statement of the Problem.. 2
1.3 Objectives of the Study. 3
1.4 Formulation of Hypotheses. 3
1.5 Significance of the Study. 4
1.7 Limitation of the Study. 4
1.8 Definition of Some Terms as Given in the PPT. 5
2.1 Petroleum Profit Tax Act11
2.2 Cost Classification in a Petroleum Company. 13
2.3 Returns and Accounts of Petroleum Profit Tax in Nigeria. 19
2.5 Profit Determination in an Accounting Period. 21
2.6 Financial Disclosure Requirements. 23
2.8 Petroleum Operations Financing Arrangements in Nigeria. 27
2.9 Taxable and NonTaxable Income of a Petroleum Company. 31
2.10 Allowable and NonAllowable Deductions Subjected to Tax by Petroleum Companies 32
2.11 Relief Available to Petroleum Companies. 37
2.12 Incentives Provided for Petroleum Companies. 40
2.13 Memorandum of Understanding MOU 1986. 41
2.14 Allowances Granted to Petroleum Companies. 42
2.16 Offences and Penalties. 45
3.7 Method of Data Analysis. 52
4.0 Presentation, Analysis and Interpretation of Data. 54
4.2 Data Analysis based on the return of Questionnaire. 54
5.0 Summary, Conclusion and Recommendation.. 67
5.1 Summary of the Findings. 67
References 70
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