Encyclopedia
Degree of ore reserve exploitation
The degree of ore depletion is calculated by the taxpayer independently based on data from the state balance of mineral reserves as of the relevant date, as the quotient obtained by dividing the total amount of accumulated mineral extraction (including losses during extraction) on the subsoil plot by the initial recoverable reserves of the mineral on the subsoil plot1.
Tax Code of the Russian Federation, as amended on August 1, 2021, Article 342.8, paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩