Minimum ceiling price per unit of hydrocarbon raw material
The minimum ceiling cost of a unit of hydrocarbon raw material is determined as the product of the average price for the relevant type of hydrocarbon raw material on world markets, expressed in US dollars per unit of hydrocarbon raw material during the tax period, and the average exchange rate of the US dollar to the ruble of the Russian Federation established by the Central Bank of the Russian Federation1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 340.1, paragraph 2 // Official Gazette of the RF. 2000. No. 32. Art. 3340. ↩