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The amount of oil raw materials directed for processing


The amount of crude oil directed for processing is determined as the quantity of crude oil directed for processing, owned by the taxpayer in accordance with the right of ownership, expressed in natural units, determined based on measurement data placed at locations specified in the registration certificate issued to the person conducting operations involving the processing of crude oil, issued to the taxpayer or to an organization directly providing the taxpayer with services related to the processing of crude oil, and (or) in documents submitted by such organization in accordance with paragraph 20 of article 179.7 of this Code1.

  1. Tax Code of the Russian Federation, as amended on 2022-09-01, Article 187, paragraph 15 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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