Encyclopedia
Date of receipt of middle distillates
Date of receipt of middle distillates — is considered the day they are received by a Russian organization holding a certificate provided for in Article 179.5 of this Code1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 195, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩