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Year of commencement of industrial mining of the mineral on the subsoil plot
The year of the start of industrial extraction of mineral resources on the subsoil plot — the year, as of the first day of which the degree of depletion of mineral reserves on such a subsoil plot for the first time exceeded one percent1.
Tax Code of the Russian Federation, as amended on August 1, 2021, Article 342.8, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩