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YOGC law no. 47 for the year 1996 Oil and Gas Yemen
Question 1.4.7c: Are there rules that govern how the proceeds from the sale of the SOE's production should be transferred to the government?, 1.4.7d: Are there rules that... -
Yemeni Parliament approves 2014 budget Oil and Gas Yemen
Question 2.1.4b: Has the government publicly disclosed a national budget that has been enacted for the current fiscal year? -
Yemen's Houthis dissolve parliament, assume power: televised statement Oil and Gas Yemen
Question 1.1.4a: From 2015 onwards, did the licensing authority publicly disclose minimum pre-defined criteria by which companies become qualified to participate in licensing... -
Yemen introduces new tax law Oil and Gas Yemen
Question 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? -
Yemen EITI - Reports Oil and Gas Yemen
Question 1.2.4b: How up-to-date is government data on the value of tax/payment receipts?, 1.2.8b: How up-to-date is the data contained in the country's most recent EITI report? -
Yemen EITI Report 2011 Oil and Gas Yemen
Question 1.2.4a: Does the government publicly disclose data on the value of tax/payment receipts?, 1.2.8b: How up-to-date is the data contained in the country's most recent EITI... -
WB Doing Business Report - Yemen Oil and Gas Yemen
Question 1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)? -
Tax Authority Organizational Regulations Oil and Gas Yemen
Question 1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?, 1.2.6b: Is the national tax authority required... -
PEPA - Production Sharing Agreement information Oil and Gas Yemen
Question 1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?, 1.2a: What is the fiscal system for... -
News Article on COCA's recent report regarding Tax Authority Oil and Gas Yemen
Question 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe? -
MoF - Medium Term Expenditure Framework 2014-2016 Oil and Gas Yemen
Question 2.1.2a: Does the country have a numerical fiscal rule?, 2.1.4c: For the most recently completed fiscal year, did the government publicly disclose total government... -
MOF - financial law 8-2000 Oil and Gas Yemen
Question 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained... -
MoF - Final Accounts Web Page Oil and Gas Yemen
Question 2.1.4d: For the most recently completed fiscal year, did the government publicly disclose the total resource revenue received? -
MoF 2014 Q3 Statistical Journal Oil and Gas Yemen
Question 1.2.4b: How up-to-date is government data on the value of tax/payment receipts?, 1.4.2a: Does the government publicly disclose how much revenue it receives from the... -
MOF - 2013 Tax revenues and 2014 Tax estimates Oil and Gas Yemen
Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type? -
MoF - 2013 Closing Accounts Oil and Gas Yemen
Question 2.1.4d: For the most recently completed fiscal year, did the government publicly disclose the total resource revenue received?, 2.1.4c: For the most recently completed... -
Ministry of Finance Organizational Regulations Oil and Gas Yemen
Question 2.1.2a: Does the country have a numerical fiscal rule?, 1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive... -
Ministry of Finance Budgets Web Page Oil and Gas Yemen
Question 2.1.4b: Has the government publicly disclosed a national budget that has been enacted for the current fiscal year? -
Law 39 year of 1992 establishing COCA Oil and Gas Yemen
Question 1.2.6c: Is the national tax authority required to periodically be audited by an external body?, 1.2.7a: Was the national tax authority audited over the most recently... -
Organizational Regulation of the International Competitive Bidding’s Procedur... Oil and Gas Yemen
Question 1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?, 1.1.4c: From 2015 onwards, and...