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Ans


ANS — excise duty rate on oil raw materials, determined by the taxpayer in accordance with the procedure established by paragraph 8 of article 193 of this Code, in relation to oil raw materials owned by the taxpayer, directed for processing on production capacities that are part of the oil refining plant specified in the investment agreement (new investment agreement), and indicated in the registration certificate issued to the entity performing operations involving the processing of oil raw materials, issued to the taxpayer or to an organization directly providing the taxpayer with services related to the processing of oil raw materials1.

  1. Tax Code of the Russian Federation, ed. as of 2026-01-01, art. 200, para. 27.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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