Encyclopedia
Processing of hydrocarbon raw materials
Processing of hydrocarbon raw materials — processing of hydrocarbon raw materials (including on the facilities of third parties) to a quality at which such raw material is recognized as a commodity in relation to the taxpayer1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 333.43, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩