Download Oil and gas royalty/tax invoices

Understanding
the Ministry of
the Economy
(ECON) Oil and
Gas Crown
Royalty and
Freehold
Production Tax
Invoice PDF and
XML files
Directive R01 – ECON Oil and Gas
Royalty/Tax Invoicing
Oct 10, 2012
1
Table of Contents
Overview of Saskatchewan Ministry of the Economy (ECON) Billing ..................................................................... 3
Oil and Gas Royalty Invoices ............................................................................................................................ 3
Oil and Gas Royalty Tax Calculation Detail Report .......................................................................................... 4
Oil and Gas Royalty Tax Calculation Detail Report .......................................................................................... 5
Oil and Gas Royalty Tax Calculation Detail Report field descriptions ................................................................. 6
Oil and Gas Royalty Tax Invoice .................................................................................................................... 8
Oil and Gas Royalty Tax Invoice field descriptions .......................................................................................... 9
Oil and Gas Royalty Tax Invoice Glossary .................................................................................................... 11
Oil and Gas Royalty and Tax Invoice XML ................................................................................................ 12
Oil and Gas Royalty and Tax Calculation Detail Report XML ...................................................................... 13
2
Overview of Saskatchewan Ministry of the Economy (ECON) Billing
The Ministry of the Economy mandate for billing the Crown Royalties and Freehold Production
Taxes is set out in the following legislated Acts and Regulations:
• The Oil and Gas Conservation Act
• The Oil and Gas Conservation Regulations, 2012
• The Crown Minerals Act
• The Crown Oil and Gas Royalty Regulations, 2012
• The Petroleum and Natural Gas Regulations, 1969
• The Freehold Oil and Gas Production Tax Act, 2010
• The Freehold Oil and Gas Production Tax Regulations, 2012
• The Recovered Crude Oil Tax Regulations 2012
ECON produces separate monthly invoices for each of their defined billing types. With the
introduction of the Petroleum Registry of Alberta, ECON is creating and electronically
distributing the following types of invoices:
• Non-Compliance Invoice
• Provisional Royalty Invoice
• Oil and Gas Royalty Tax Invoice
The invoice information will be generated in a PDF format and a XML format. All the monthly
invoice information generated will be delivered to the Petroleum Registry of Alberta (Registry)
for the Business Associates to access through the Registry’s Ministry Invoice and Statements
menu. This document will explain the information content that is contained in the invoice
packages that are created in both the PDF and XML formats.
Oil and Gas Royalty Invoices
ECON’s existing billing application continues to generate the Crown royalty (royalty) and freehold
production tax (tax) information for Oil and Gas produced in Saskatchewan. The royalty/tax billing
information is now being loaded into a new invoicing application which generates invoices and the
associated backup for delivery to the registry. There are three documents being generated for
delivery to the Registry:
Oil and Gas Royalty Tax Invoice
Royalty Tax Calculation Detail
Invoice Glossary
Documents are generated in both xml and pdf formats except for the invoice glossary which is
only in pdf format.
3
Oil and Gas Royalty Tax Calculation Detail Report
4
Oil and Gas Royalty Tax Calculation Detail Report
5
Oil and Gas Royalty Tax Calculation Detail Report field descriptions
Field Name
Description
Processing Month
The billing processing month that the invoice was issued for.
Business Associate ID Uniquely identifies a business associate within the system.
Business Associate
The business associate’s legal name.
Name
Invoice number
Invoice numbers are prefixed with ‘R’ followed by 6 numeric characters.
Report
The Econ name for the document – Royalty/Tax Calculation Detail.
Date
The date the invoice was issued.
Invoice Inquiries
The number to call for Inquiries on the Detail report.
Payment Inquiries
The number to call for inquiries related to payment information.
Production Month
The month the production of the product occurred.
Facility
A unique combination of Province, Type and Identifier associated with a
Facility. This can be a Facility ID or a Unit ID.
3
HOP ($/m )
HOP ($/m3) will be populated for production months greater than or equal to
2012-03
3
NOP ($/m )
NOP ($/m3) will be populated for production months greater than or equal to
2012-03
3
SOP ($/m )
SOP ($/m3) will be populated for production months greater than or equal to
2012-03
PGP ($/GJ)
PGP ($/GJ) will be populated for production months greater than or equal to
2012-03
Stream ID
A unique combination of Province, Type and Identifier associated with a
Stream.
A Stream ID could be an Injection Facility, Unit or a Well Event.
Product Type
O : Oil
G : Gas
Royalty Status
Percentage of a certain royalty status category. (can be multiple occurrences)
Percent
Royalty Status
E.g. (TR3, TR4) (can be multiple occurrences)
Category
Royalty Status Sask
Represents Saskatchewan Resource credit value in percentage points. (Varies
Resource Credit
from 0 to 2.5 percentage points) (can be multiple occurrences)
Royalty Status
Y : yes
Southwest Area
N : no (can be multiple occurrences)
Percent Subject to
This information is not provided, but will be in the future Econ Billing System. It
Royalty
will be set to “N/A” until available.
Unit Percent
This information is not provided, but will be in the future Econ Billing System. It
will be set to “N/A” until available.
Mineral Ownership
CRN : Crown
Type
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt (can be multiple occurrences)
Mineral Ownership
Percentage of a certain Mineral Ownership type. (can be multiple occurrences)
Percent
Field Name
Royalty Tax Rates (%)
Production Volume
Royalty/Tax Share
Heating Value
Price
Description
The Crown royalty rate for Crown Mineral Ownership.
The freehold production tax rate for Freehold Mineral Ownership.
Volume of oil or gas produced. (in cubic meters for oil or 1000 meter cubes for
gas)
The total Crown royalty share.
The total freehold production tax share.
“heating value” means the total joules obtained by the complete combustion
of one cubic metre of natural gas or residue gas and air under the following
conditions:
(i) the combination reaction is at constant standard pressure;
(ii) the gas, including acid gas components, is free of all water vapour;
(iii) the temperature of the gas, air and products of combustion are at
standard temperature;
(iv) all water formed by the combustion reaction is condensed to a
liquid state;
Effective with the March 2012 Production Month, if an operator opts not to
submit a heating value to the registry, the ministry will assign a heating value
(in mega joules per cubic meter) for use in the royalty/tax calculation.
The oil price is the Average Well head price per cubic metre reported by
Industry on the Registry.
The gas price is derived using the following formula:
Gas Price = (PGP*Heating Value)- (Gas cost allowance)
Gas Price is displayed in ($)/(10³M³)
Gas Cost Allowance
($)
Royalty ($)
Tax ($)
Total ($)
Previous Calculation
($)
Net payable ($) (Can
be Negative)
Reason Codes
7
Represents Gas Cost Allowance in dollars.
The calculated Crown royalty dollars.
The calculated freehold production tax dollars.
The sum of Crown royalty dollars and freehold production tax dollars.
The previous dollar amount that was calculated for that stream id for a specific
production month.
The difference between the Previous Calculation ($) amount and the Total ($)
amount.
Comma separated list of reason codes associated with the reason codes in the
Invoice Glossary.
Oil and Gas Royalty Tax Invoice
8
Oil and Gas Royalty Tax Invoice field descriptions
Field Name
Description
The logo identifying that the document
came from the Saskatchewan Ministry of
the Economy
Audit and Collections
200-2101 Scarth Street
REGINA, SK S4P 2H9
the branch and address where
correspondence and payments can be
forwarded
Invoice No:
A unique Invoice No. will be assigned to
each invoice which can be used as a
reference for any correspondence or
identification information exchanged with
Business Associates or internal contacts. All
Royalty and Tax invoices will be pre-fixed
with the letter “R” followed by 6 digits.
The date that the invoice was actually
created by the scheduled Billing run
Saskatchewan Ministry of the Economy GST
number
The unique identifier that has been assigned
to the Business Associate. A Business
Associate (BA) is a legal entity, represented
by a person, group, society, company or
government. In order to carry out work
processes or communicate within the
Registry, any individual or entity must be a
Business Associate with a Business Associate
Identifier (BA ID).
The name of the Business Associate. The
address of the Business Associate displays
directly below the name.
Invoice payment terms and conditions for
Oil and Gas Crown Royalty and Freehold
Production Tax invoices.
Identifies the billing run that generated the
invoice. On this invoice the billing run was
for Crown royalty and freehold production
tax.
Reflects the year and processing month for
the data contained on the invoice.
Date:
GST No:
Business Associate ID:
Name:
A summary total of the detail line amounts
reflected on the invoice. Amount in brackets
indicates a Credit.
A unique combination of Province, Type and
Stream ID
9
Facility
Production Month
Product Type
Crown Royalty ($)
Freehold Tax ($)
Total Royalty Tax ($)
Previous Calculation ($)
Net payable ($)
Sub Total ($)
GST ($)
Total ($)
Invoice Inquiries
Payment Inquiries
Page n of n
10
Identifier associated with a Stream.
A Stream ID could be an injection facility,
Unit or Well Event
A unique combination of Province, Type and
Identifier associated with a Stream.
A Facility could be a Facility or a Unit.
The month the production of the product
occurred.
O : Oil
G : Gas
The calculated Crown royalty dollars.
The calculated freehold production tax
dollars.
The sum of Crown royalty and freehold
production tax dollars.
The amount that was previously calculated
for that stream for that production month.
The difference between the Total Royalty
Tax ($) amount and Previous Calculation ($)
amount.
This is the sum of the Net payable ($) from
each detail line.
This would reflect any GST amounts that
might be applicable on the invoice.
This is the sum of the Sub Total ($) amount
plus the GST ($) amount reflected on the
invoice.
The phone number to call for any inquiries
pertaining to items on the invoice.
The phone number to call for any inquiries
pertaining to payments made to the
Ministry of the Economy.
This references the page of the total
number of pages contained in the invoice.
Oil and Gas Royalty Tax Invoice Glossary
The last document described here that will be sent with the invoices is the Invoice Glossary. The
Invoice Glossary shows the Mineral Ownership Type Codes and Descriptions, Calculation Reason
Codes and Descriptions and the Royalty Status Codes and Descriptions.
11
Oil and Gas Royalty and Tax Invoice XML
The following table indicates the format of a row of data within the Royalty and Tax Summary XML file.
XML Section
The Element
Is Located In
XML Element
Name
Data Type
Precision /
Format /
Length
Description
String
String
Date
Date
String
Decimal
5
150
8, yyyy-mm-dd
8, yyyy-mm-dd
7
(11,2)
Uniquely identifies a business associate within the system.
The business associate’s legal name.
The date the invoice was issued.
The date the invoice is due to be paid by.
Invoice numbers are prefixed with ‘R’ followed by 6 numeric characters.
The total amount being assessed on the invoice.
Integer
6, yyyymm
The billing processing month that the invoice was issued for.
Invoice Detail
BAID
BA Name
Invoice Date
Invoice Due Date
Invoice number
Invoice Total
Payable
Processing
Month
Stream ID1
String
26
Invoice Detail
Stream ID2
String
26
Invoice Detail
Integer
6, yyyymm
Invoice Detail
Production
Month
Product Type
A unique combination of Province, Type and Identifier associated with a
Stream.
A Stream ID1 could be a Facility, a Unit.
A unique combination of Province, Type and Identifier associated with a
Stream.
A Stream ID2 could be a Facility, a Unit or a Well Event.
The month the production of the product occurred.
String
1
Invoice Detail
Invoice Detail
Crown Royalty
Freehold Tax
Decimal
Decimal
(11,2)
(11,2)
Header
Header
Header
Header
Header
Header
Header
12
O : Oil
G : Gas
The calculated Crown Royalty dollars.
The calculated Freehold Tax dollars.
Invoice Detail
Current
Calculation Total
Previous
Calculation Total
Net payable
Invoice Detail
Invoice Detail
Decimal
(11,2)
The sum of Crown Royalty and Freehold Tax dollars. (Current Calculation)
Decimal
(11,2)
The previous amount that was calculated on the last invoice.
Decimal
(11,2)
The difference between the previous calculation and the current calculation.
Oil and Gas Royalty and Tax Calculation Detail Report XML
The following table indicates the format of a row of data within the Royalty and Tax Summary XML file.
There are no header or summary rows to process.
XML Section
The Element
Is Located In
XML Element Name
Data
Type
Header
Header
Header
Header
Header
Header
Header
Invoice Detail
Invoice Detail
BAID
BA Name
Invoice Date
Invoice Due Date
Invoice number
Invoice Total Payable
Processing Month
Production Month
Stream ID1
String
String
Date
Date
String
Decimal
Integer
Integer
String
Invoice Detail
Stream ID2
String
26
Invoice Detail
Unit Summary Indicator
Integer
1
Invoice Detail
Product Type
String
1
Invoice Detail
Production Volume
Decimal
(7,2)
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Price Applied
Royalty Status Percentage 1
Royalty Status Category 1
Royalty Status Sask Resource
Credit 1
Royalty Status Southwest
Area 1
Royalty Status Percentage 2
Royalty Status Category 2
Royalty Status Sask Resource
Credit 2
Royalty Status Southwest
Area 2
Royalty Status Percentage 3
Royalty Status Category 3
Royalty Status Sask Resource
Credit 3
Royalty Status Southwest
Area 3
Royalty Status Percentage 4
Royalty Status Category 4
Royalty Status Sask Resource
Credit 4
Royalty Status Southwest
Area 4
Royalty Status Percentage 5
Decimal
Decimal
String
Decimal
(7,3)
(5,2)
7
(4,3)
Integer
1
Decimal
String
Decimal
(5,2)
7
(4,3)
Integer
1
Decimal
String
Decimal
(5,2)
7
(4,3)
Integer
1
Decimal
String
Decimal
(5,2)
7
(4,3)
Integer
1
Decimal
(5,2)
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
13
Precision /
Format /
Length
5
150
8, yyyy-mm-dd
8, yyyy-mm-dd
7
(15,2)
6, yyyymm
6, yyyymm
26
Description
Uniquely identifies a business associate within the system.
The business associate’s legal name.
The date the invoice was issued.
The date the invoice is due to be paid by.
Invoice numbers are prefixed with ‘R’ followed by 6 numeric characters.
The amount payable for the invoice.
The billing processing month that the invoice was issued for.
The month the production of the product occurred.
A unique combination of Province, Type and Identifier associated with a
Stream.
A Stream ID1 could be a Facility or a Unit.
A unique combination of Province, Type and Identifier associated with a
Stream.
A Stream ID2 could be a Facility, a Unit or a Well Event.
A field to indicate a unit summary row.
1 : true
0 : false
O : Oil
G : Gas
Volume of the product produced. (in cubic meters for oil or 1000 meter
cubed for gas)
Average Well head price that is used in the calculation.
Percentage of a certain royalty status category.
E.g. (TR3, TR4)
Represents Saskatchewan Resource credit value in percentage points.
(Varies from 0 to 2.5 percentage points)
1 : true
0 : false
Percentage of a certain royalty status category.
E.g. (TR3, TR4)
Represents Saskatchewan Resource credit value in percentage points.
(Varies from 0 to 2.5 percentage points)
1 : true
0 : false
Percentage of a certain royalty status category.
E.g. (TR3, TR4)
Represents Saskatchewan Resource credit value in percentage points.
(Varies from 0 to 2.5 percentage points)
1 : true
0 : false
Percentage of a certain royalty status category.
E.g. (TR3, TR4)
Represents Saskatchewan Resource credit value in percentage points.
(Varies from 0 to 2.5 percentage points)
1 : true
0 : false
Percentage of a certain royalty status category.
XML Section
The Element
Is Located In
XML Element Name
Data
Type
Precision /
Format /
Length
Description
String
Decimal
7
(4,3)
Integer
1
Invoice Detail
Royalty Status Category 5
Royalty Status Sask Resource
Credit 5
Royalty Status Southwest
Area 5
Percent Subject to Royalty
Decimal
(5,2)
Invoice Detail
Unit Percent
Decimal
(5,2)
Invoice Detail
Invoice Detail
Gas Cost Allowance
Heating Value
Decimal
Integer
(4,2)
3
Invoice Detail
Mineral Ownership Type 1
String
3
Invoice Detail
Invoice Detail
Mineral Ownership Percent 1
Mineral Ownership Type 2
Decimal
String
(8,5)
3
Invoice Detail
Invoice Detail
Mineral Ownership Percent 2
Mineral Ownership Type 3
Decimal
String
(8,5)
3
Invoice Detail
Invoice Detail
Mineral Ownership Percent 3
Mineral Ownership Type 4
Decimal
String
(8,5)
3
Invoice Detail
Invoice Detail
Mineral Ownership Percent 4
Mineral Ownership Type 5
Decimal
String
(8,5)
3
Invoice Detail
Invoice Detail
Mineral Ownership Percent 5
Mineral Ownership Type 6
Decimal
String
(8,5)
3
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Mineral Ownership Percent 6
Crown Royalty Rate
Freehold Tax Rate
SSB Rate
Crown Royalty Share
Decimal
Decimal
Decimal
Decimal
Decimal
(8,5)
(8,5)
(8,5)
(8,5)
(11,5)
E.g. (TR3, TR4)
Represents Saskatchewan Resource credit value in percentage points.
(Varies from 0 to 2.5 percentage points)
1 : true
0 : false
This information is not provided, but will be in the future Econ Billing
System. It will be set to “N/A” until available.
This information is not provided, but will be in the future Econ Billing
System. It will be set to “N/A” until available.
Represents Gas Cost Allowance in dollars.
Starting with the March 2012 Production Month, the heating value will be
assigned by Econ. When the new Royalties/Taxes billing system is
implemented and an operator opts not to submit a heating value to the
registry then an assigned heating value will be used for royalty/tax
calculation purposes (in mega joules per cubic meter).
CRN : Crown
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt
Percentage of a certain Mineral Ownership type.
CRN : Crown
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt
Percentage of a certain Mineral Ownership type.
CRN : Crown
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt
Percentage of a certain Mineral Ownership type.
CRN : Crown
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt
Percentage of a certain Mineral Ownership type.
CRN : Crown
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt
Percentage of a certain Mineral Ownership type.
CRN : Crown
FHD : Freehold
FFX : Freehold Federal Exempt
CSB : Crown Soldier Settlement
508 : Freehold Federal 508 Exempt
FWX : Freehold Working Interest Owner Exempt
Percentage of a certain Mineral Ownership type.
The royalty rate for Crown Mineral Ownership.
The freehold rate for Freehold Mineral Ownership.
The SSB rate for Crown Soldier Settlement Mineral Ownership.
The total Crown Royalty share.
Invoice Detail
Invoice Detail
Invoice Detail
14
XML Section
The Element
Is Located In
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
Invoice Detail
15
XML Element Name
Data
Type
Precision /
Format /
Length
Description
Freehold Tax Share
Crown Royalty
Freehold Tax
Current Calculation Total
Previous Calculation Total
Net payable ($) (Can be
Negative)
Reason Codes
Decimal
Decimal
Decimal
Decimal
Decimal
Decimal
(11,5)
(11,2)
(11,2)
(11,2)
(11,2)
(11,2)
The total Freehold Tax share.
The calculated Crown Royalty dollars.
The calculated Freehold Tax dollars.
The sum of Crown Royalty and Freehold Tax dollars.
The previous amount that was calculated on the last invoice.
The difference between the previous calculation and the current calculation.
String
255
Comma separated list of reason codes.