Law library · Sierra Leone · No. The Extractive Industries Revenue Act 2018No. The Extractive Industries Revenue Act 2018
Section 32, No. The Extractive Industries Revenue Act 2018No. The Extractive Industries Revenue Act 2018
Status not yet checkedNo. The Extractive Industries Revenue Act 2018No. The Extractive Industries Revenue Act 2018, Sierra Leone
(1) Net receipts of a separate petroleum operation for ayear of assessment shall be the extent to which gross receipts of the
operation of the year exceed deductible expenditure of the operation
for the year.
(2) Net expenditure of a separate petroleum operation for
a year of assessment shall be the extent to which deductible
expenditure of the operation for the year exceeds gross receipts of
the operation for the year.
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