Encyclopedia

Receiving petroleum products


Acquisition of petroleum products - the purchase of petroleum products into ownership; receipt of petroleum products obtained as payment for services rendered in their production from consignment raw materials and materials (including excise duty liable petroleum products); receipt of excise duty liable petroleum products produced independently from own raw materials and materials (including excise duty liable petroleum products); obtaining by the owner of raw materials and materials of petroleum products produced from these raw materials and materials on the basis of a processing contract1.

  1. Federal Law No. 110-FZ dated July 24, 2002, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" dated July 24, 2002, as amended on December 31, 2002, Article 1, paragraph 3 // Official Gazette of the Russian Federation. 2002. No. 30. Item 3027. ↩

Laws with commentary

Codes and federal laws