Taxpayers of this tax are required to self-assess the tax and pay the tax debt.

The assessment period is the calendar year, and the self-assessment corresponding to each assessment period must be submitted within the first twenty calendar days of April of the year following that in which the tax accrued.

In the event that the tax payment is domiciled, the deadline for filing the self-assessment will end on April 15 of the year following the year in which the tax became due.

The self-assessment must be submitted electronically via the Internet, using form 589 "Tax on the Value of Gas, Oil and Condensate Extraction. Self-assessment and split payment.

Likewise, taxpayers of this tax must make a fractional payment on account of the settlement corresponding to the current tax period.

The split payment must be made within the first 20 calendar days of the month of October of the year in which the tax accrues.

In the event that the payment is made in installments, the deadline for submitting the payment will end on the 15th of October of the year in which the tax is due.

The presentation of the fractional payment must be made electronically, via the Internet, using form 589 "Tax on the Value of the Extraction of Gas, Oil and Condensates. Self-assessment and split payment.

The basis for calculating the split payment will be determined based on the value of the withdrawal during the first six months of each calendar year.

The amount of the split payment will be the result of applying the corresponding tax scale to the base provided for in the previous paragraph.