KDT_KOMP
KDT_KOMP — is taken as 0.9 for the tax period provided that on the first day of the month immediately preceding the tax period, the temporary export (shipment) restrictions established by the Government of the Russian Federation on diesel fuel, certain goods recognized in accordance with this chapter as middle distillates, jet engine fuel recognized in accordance with this chapter as aviation kerosene, from the Russian Federation are simultaneously in effect, as well as for the tax period for which compliance with the aforementioned condition is carried out on another date determined by the Government of the Russian Federation1.
Tax Code of the Russian Federation, as amended on 2026-08-04, Article 200, paragraph 27.3 // RSZ RF. 2000. No. 32. Art. 3340. ↩