Average exchange rate of the US dollar to the Russian ruble
The average exchange rate of the US dollar to the Russian ruble — the average exchange rate of the US dollar to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, determined by the taxpayer independently as the arithmetic mean of the exchange rate of the US dollar to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, for all days in the tax period1.
Tax Code of the Russian Federation, as amended on 2026-08-04, Article 200, paragraph 27.5 // RSZ RF. 2000. No. 32. Art. 3340. ↩