
Ministry of Finance Regulation 2013 on Tax Audit Procedures
Question 1.2.6b: Is the national tax authority required to audit extractive companies?
Question 1.2.6b: Is the national tax authority required to audit extractive companies?
Question 2.3a: Does the country have a natural resource fund which is funded by extractive resource revenues?, 2.3b: If there are multiple natural resource funds, which is the largest?
Question 1.1.10a: From 2015 onwards, has the government publicly disclosed signed licences/contracts?, 1.1.6c: From 2015 onwards, and after each licensing process, did the licensing authority actually disclose the list of areas/blocks allocated?
Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?, 2.1.5a: Does the government publicly disclose the level of national debt?, 2.1.3a: Over the most recently completed fiscal year, did the government adhere to the numerical fiscal rule?, 2.1.4a: Does the government
Question 1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?, 1.4.8b: Does the SOE or government publicly disclose the value of the production sold by the SOE?, 1.4.5b: Has the SOE publicly disclosed annual reports on its finances and operations?, 1.4.3b: Do rules require a periodic
Question 1.1.6a: From 2015 onwards, and after each licensing process, did the licensing authority actually disclose the list of companies that submitted license applications (in the case of a first-come, first served; or negotiation round) or bids (in the case of an auction)?, 1.1.1c: Is the data disclosed on extractive
Question 1.3.1a: Are extractive companies required to prepare an EIA and/or SIA prior to development?, 1.3.3b: Is there a requirement for environmental mitigation management plans to be publicly disclosed?, 1.3.5a: Do rules require the government to set penalties (i.e. fines, license suspension or license revocation) for non-compliance with environmental mitigation management
Question 1.2.8b: How up-to-date is the data contained in the country’s most recent EITI report?, 1.2.8a: Is the country EITI-compliant?
Question 1.4.4a: From 2015 onwards, did the SOE engage in non-commercial activities (e.g. payments for social services, public infrastructure, fuel subsidies, national debt servicing)?, 1.4.4b: Has the SOE publicly disclosed the amount spent on non-commercial activities?
Question 1.4.9b: Does the SOE publicly disclose its levels of ownership in joint ventures?, 1.1.8a: From 2015 onwards, have senior public officials publicly disclosed their financial holdings in extractive companies?, 1.4.8d: Does the SOE or government publicly disclose the names of the companies that bought the production sold by the SOE?,