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Coefficient characterizing the regional specifics of markets for processed petroleum products


The coefficient characterizing the regional features of markets for products of petroleum refining — the coefficient characterizing the regional features of markets for products of petroleum refining. Kreg is determined in relation to oil raw materials intended for processing on production capacities for processing oil raw materials specified in the registration certificate of the entity performing operations for processing oil raw materials issued to the taxpayer or to an organization directly providing the taxpayer with services for processing oil raw materials, and is taken as equal to: 1.5 - in relation to production capacities located in the Republic of Khakassia and Krasnoyarsk Territory; 1.4 - in relation to production capacities located in the Republic of Tuva and Irkutsk Region; 1.3 - in relation to production capacities located in the Yamalo-Nenets Autonomous Okrug, Republic of Komi, Nenets Autonomous Okrug, Sakha (Yakutiya) Republic, Buryatia Republic; 1.1 - in relation to production capacities located in Tyumen Region, Kemerovo Region, Novosibirsk Region, Tomsk Region, Zabaykalsky Territory, Khanty-Mansi Autonomous Okrug - Yugra; 1.05 - in relation to production capacities located in Omsk Region, Altai Territory, Republic of Altai; 1 - in relation to production capacities located in other subjects of the Russian Federation1.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2026-08-04, Art. 193, para. 8 // RSZ RF. ↩

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