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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.