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CI - the approved level in accordance with the procedure established by the Government of the Russian Federation pursuant to Federal Law No. 69-FZ dated March 31, 1999 "On Gas Supply in the Russian Federation", effective as of the last day of the month immediately preceding the first month of the period for which regulated wholesale gas prices are approved in accordance with established procedures, representing the maximum minimum level of wholesale gas prices for consumers (excluding households) in the i-th subject of the Russian Federation, expressed in rubles per thousand cubic meters, excluding value added tax. In the event that the maximum minimum level of wholesale prices for gas has not been approved for a subject of the Russian Federation, for the purposes of this paragraph, the lowest of the wholesale prices for gas sold to consumers (excluding households) in that subject of the Russian Federation, approved in accordance with the procedures established by the Government of the Russian Federation pursuant to Federal Law No. 69-FZ dated March 31, 1999 "On Gas Supply in the Russian Federation", in effect as of the last day of the month immediately preceding the first month of the period for which the aforementioned regulated wholesale price for gas has been approved in accordance with established procedures, shall apply; and in the absence thereof, the weighted average value of actual selling prices of the taxpayer and (or) organizations belonging to the same group of companies as the taxpayer, for gas sold to consumers (excluding households) who are not associated parties, in the i-th subject of the Russian Federation for the month immediately preceding the tax period month. In the event that the regulated wholesale price for gas is established in accordance with the legislation of the Russian Federation on gas supply with differentiation for various categories of consumers (excluding households), for the purposes of this paragraph, the highest value of the aforementioned regulated wholesale price for gas1 shall apply.
Tax Code of the Russian Federation, as amended on 2026-01-01, Art. 343, para. 19 // RSZ RF. 2000. No. 32. Art. 3340. ↩
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