Section 108

Computation of estimated and final petroleum profit tax shall be
of petroleum
profits tax made in the US dollars on the basis of the US dollar returns filed.
Allocation of 108. Royalty oil shall be allocated to the Commission or the holder, in
royalty oil
such quantum as shall generate an amount equal to actual royalty payable
during each month and the concession rental payable annually in accordance
with the production sharing contract terms.