MOSCOW (AP) _ Russian authorities have accused a unit of Texaco Inc. of failing to pay $10 million in taxes and other obligations since 1992, officials said Friday.

A spokesman for the State Tax Service said Texaco International Operations Inc. failed to pay value-added and profits taxes as well as mandatory contributions to the national road fund.

The shortfall was discovered during an inquiry into business links the Texaco subsidiary and the Russian oil company AO Noyabrskneftez.

``Our goal isn't just to punish the firm but also to return what it should have paid to the budget,'' the Interfax news agency quoted spokesman Stanislav Naumov as saying.

The Tax Police branch in the Siberian town of Muravlenko has opened a formal criminal investigation, Naumov said.

Texaco officials in Moscow weren't immediately available for comment.

Texaco spokeswoman Faye Cox, at company headquarters in Harrison, N.Y., said, said the company has satisfied all its obligations and believes there is no merit to the claim.