Encyclopedia
IDT
IDT is a binary coefficient for diesel fuel, which takes a value of zero for tax periods in which the IDT_C coefficient, calculated by the taxpayer in accordance with the procedure established by this paragraph, takes a value less than zero or equal to zero; in other cases, it takes a value of 11.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 342.5, paragraph 11 // RSZ RF. 2000. No. 32. Art. 3340. ↩