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Tax base for operations related to the sale of natural gas
The tax base for operations related to the sale of natural gas is determined as the cost of the sold (transferred) natural gas, less customs payments and transportation costs for such gas outside the territory of the Russian Federation (ceased to be in force from 2019-05-01)1.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 205-1, paragraph 3, ceased to be in force from 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩