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Degree of reserves exploitation of the oil field area
The degree of depletion of oil reserves in the subsoil area is determined as of January 1 of the year preceding the tax period, in accordance with the procedure established by paragraph 1 of point 5 of article 333.43 of this Code1.
Tax Code of the Russian Federation, as amended on September 1, 2023, article 343.2, paragraph 3.4 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩