Encyclopedia
Share
The share — the specified share is determined as the ratio of the tax amount calculated for each type of coal mined on the mineral deposit, under conditions of the absence of a tax deduction, to the total tax amount calculated during the mining of coal on the same mineral deposit under conditions of the absence of a tax deduction1.
Tax Code of the Russian Federation, as amended on 2023-09-01, Article 343, paragraph 4 // RSZ RF. ↩