Section 115
The holder shall make available to the contractor copies of the receipts Submission
issued by the Service bearing the names of each party as defined in the of receipts
production sharing contract in accordance with each party's tax oil allocation
for the payment of petroleum profits tax under the provisions of the production
sharing contract.
Cite this section
Section 115, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/115/