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Date of receipt of benzene, paraxylene or orthoxylene


The date of receipt of benzene, para-xylene or ortho-xylene is deemed to be the day on which it is received by a person holding a certificate for operations with benzene, para-xylene or ortho-xylene, or the day on which it is produced by an organization providing services for processing raw materials (materials) belonging to such person, to the person holding a certificate for operations with benzene, para-xylene or ortho-xylene1.

  1. Tax Code of the Russian Federation, as amended on 2026-01-01, Article 195, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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