Encyclopedia
Date of implementation of refined oil products that are not excise goods
The date of realization of petroleum product processing goods that are not excisable goods is determined as the day of shipment (transfer) of the relevant goods, including to a structural unit of the organization carrying out their retail sale1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 193, paragraph 10 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩