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CINAS
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CiNAС — the wholesale price of gas intended for subsequent sale to the population, approved 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", which was 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 of gas was approved in accordance with the established procedure, in the i-th subject of the Russian Federation, expressed in rubles per thousand cubic meters, excluding value added tax, and in the absence thereof — the weighted average value of the actual selling prices of the taxpayer and (or) organizations belonging to the same group of companies as the taxpayer for gas sold to the population in the i-th subject of the Russian Federation for the month immediately preceding the tax period1.
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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