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Date of placing oil reserves on the state balance of mineral resources


The date of placing oil reserves on the state balance of mineral resources is deemed to be the date of approval by the federal executive authority responsible, in accordance with established procedures, for maintaining the state balance of mineral resources, of the conclusion of the state expert assessment of mineral resources (ceased to be effective as of 2019-05-01)1.

The date of placing oil reserves on the state balance of mineral resources is the date of approval by the federal executive authority responsible, in accordance with established procedures, for maintaining the state balance of mineral resources, of the conclusion of the state expert assessment of mineral resources2.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 342-2, paragraph 2, ceased to be effective as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2022-05-28, Art. 342.2, para. 2 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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