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SOC


SOK — the content (in shares) of potassium chloride (KCl) in 1 tonne of extracted mineral, determined by the taxpayer independently in accordance with the data of the state balance of mineral reserves approved in the year preceding the tax period, as the quotient obtained from dividing the amount of change in reserves of potassium chloride of all categories due to its extraction on the mining area (in tonnes) by the corresponding total volume of ore extracted on the mining area (in tonnes)1.

  1. Tax Code of the Russian Federation, as amended on 2025-01-01, Article 342.12, paragraph 1 // RSZ RF. 2000. No. 32. Article 3340. ↩

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