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Tax base for the tax


The tax base for the tax is the monetary value of additional income from the extraction of hydrocarbon raw materials on a subsoil plot, determined in accordance with Article 333-45 of this Code taking into account the peculiarities established by this article (ceased to be in force as of May 1, 2019)1.

The tax base for the tax is the monetary value of additional income from the extraction of hydrocarbon raw materials on a subsoil plot, determined in accordance with Article 333.45 of this Code taking into account the peculiarities established by this article2.

  1. Tax Code of the Russian Federation, as amended on January 1, 2019, Article 333-50, paragraph 1, ceased to be in force as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

  2. Tax Code of the Russian Federation, as amended on May 21, 2020, Article 333.50, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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