Encyclopedia

VKCS


VKС — the amount of oil coke produced from crude oil feedstock intended for processing and owned by the taxpayer on the right of ownership, which the taxpayer has sold during the tax period (in the case of processing crude oil feedstock under a contract providing the taxpayer with services for processing crude oil feedstock — transferred to the taxpayer and (or) at his request to third parties during the tax period), expressed in tons1.

  1. Tax Code of the Russian Federation, as amended on 2026-08-04, Article 193, paragraph 8 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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