Royalty shall be determined and payable in accordance with the provisions of the Seventh Schedule to the Petroleum Industry Act.
Nigeria Tax Act 2025 · Chapter 3 · Part III
Section 105Royalty payable in respect of deep offshore production sharing contracts
Cite as: Nigeria Tax Act 2025, section 105
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.