Encyclopedia

VAVIA


VAVIA - VAVIA = DKER x VKER x KDT_KOMP, where VKER is the volume (in tons) of aviation fuel obtained and used by the taxpayer themselves and/or by a party with whom the taxpayer has concluded an agreement for refueling aircraft with aviation fuel, for refueling aircraft operated by the taxpayer; KDT_KOMP - coefficient determined in accordance with the procedure established by paragraph 27 of this article1;

  1. Tax Code of the Russian Federation, as amended on 01.01.2026, Article 200, paragraph 21 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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