Date of realization of natural gas
Date of realization of natural gas - is considered the day when the money for natural gas is received into bank institution accounts, and in case of cash payments - the day when the money is received into the cash register. In the case of gratuitous transfer of natural gas, or exchange involving it, the date of realization is considered to be the day of its transfer1.
Federal Law No. 29-FZ dated February 14, 1998 "On Amendments and Additions to the Federal Law 'On Excise Taxes' dated February 14, 1998, as amended on February 14, 1998, Article 1, paragraph 4 // RSFSR Collection of Laws. 1998. No. 7. Art. 800. ↩