Encyclopedia
Quantity of crude oil
The quantity of oil raw materials — the determination of the quantity of oil raw materials directed by the owner of the oil raw materials for consignment processing outside the territory of the Russian Federation during the tax period is carried out by the taxpayer in net mass units (in tons) provided that this quantity is confirmed by a federal executive authority.1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 187, paragraph 15.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩