Encyclopedia
Certificate for Processing Straight Run Gasoline
Certificate for processing of straight-run gasoline - in the case of ownership (by right of possession or use on other lawful grounds provided that the charter (contributed) capital (fund) of the applicant organization is entirely composed of the contribution (share) of the organization owning the production capacities) by an organization or individual entrepreneur (organization in which the applicant organization owns more than 50 percent of the charter (contributed) capital (fund) of a limited liability company or voting shares of a joint stock company) of production capacities for manufacturing petrochemical products and (or) in the case of having a contract for providing services for processing straight-run gasoline belonging to this taxpayer, concluded with an organization engaged in the manufacture of petrochemical products1.
Federal Law No. 134-FZ of July 26, 2006, "On Amending Chapter 22 of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" of July 26, 2006, as amended on February 23, 2013, Article 1, Paragraph 4 // RSZ RF. 2006. No. 31. Item 3433. ↩