You are so right...
First the government needs to define what they consider windfall profits! Will they let you deduct any additional costs that are associated with the margin between the base price and the actual revenue received.
In the midst of all of this "double tax" ( windfall and corporate income) the " third tax" we have not talked about also is the Royalty they will also impose!!
That's enough to make any retired CPA want to go back to sleep !!