Encyclopedia

KDEMP


KDEMP — for the purposes of this paragraph, the value of KDEMP is determined for the tax period provided that on the first day of the month immediately preceding the tax period, 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, and fuel for jet engines 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 performed on another date determined by the Government of the Russian Federation1.

  1. Tax Code of the Russian Federation, as amended on 2026-08-04, Article 200, paragraph 27.6 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

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