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Minimum depth of occurrence of hydrocarbon raw materials deposit
The minimum depth of hydrocarbon reserves occurrence is determined by the taxpayer independently based on data from the state balance of mineral reserves as of January 1 of the year preceding the tax period1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 342.4, paragraph 10 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩