Activities related to the transportation of hydrocarbon raw materials
Transportation of hydrocarbon raw materials — transportation of hydrocarbon raw materials (any mixture in gaseous and/or liquid state containing hydrocarbon raw materials), extracted from a subsoil plot, from the extraction sites to the preparation sites of hydrocarbon raw materials, delivery sites to third parties for transportation and/or for preparing hydrocarbon raw materials, and sales sites of hydrocarbon raw materials to third parties without delivering them to third parties for transportation1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 333.43, paragraph 2 // RSZ RF. 2000. No. 32. Art. 3340. ↩