Date of sending oil raw materials for processing
Date of sending crude oil for processing - the date of transfer to production of crude oil belonging to an organization holding a certificate of registration of a person engaged in operations involving processing of crude oil, on the right of ownership for processing on production capacities belonging to such organization or an organization directly providing such organization with services for processing crude oil1.
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. Art. 3340. ↩