The same Corporate Returns with those submitted by other Corporate Resident Taxpayer shall be submitted by companies engaging in upstream oil and gas business sector (hereinafter referred to as upstream oil and gas company).
The difference shall be in the additional documents to be provided along with the Corporate Tax Returns as regulated in the DGT Regulation Number PER-28/PJ./2011. Starting from fiscal year 2011, the upstream oil and gas companies shall enclose the following documents:
a. Financial Quarterly Report for the last period of related fiscal year; and
b. Income Tax Remittance Slip. In addition, the upstream Oil and Gas companies shall complete:
a. Special appendix of Income Tax Calculation for Production Sharing Contractor (PSC);
b. Special appendix of Expense List of Oil and Gas Production Sharing Contract;
c. Special appendix of Depreciation List of Oil and Gas Production Sharing Contract, in which the format refers to the DGT Regulation Number Pajak Nomor PER-28/PJ./2011.
