Encyclopedia
Investment Surcharge Recipient Organization for the KINV Refinery
The recipient organization of the investment surcharge for the KINV oil refinery — the recipient organizations of the investment surcharge for KINV oil refineries and the organization owning an oil refinery, as specified in the investment agreement (in the new investment agreement), are associated parties or a single party1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 200, paragraph 27.2 // RSZ RF. 2000. No. 32. Art. 3340. ↩