Encyclopédie
Coefficient caractérisant la dynamique des prix mondiaux du pétrole
Coefficient characterizing the dynamics of world oil prices — coefficient characterizing the dynamics of world oil prices (KTS)1.
Coefficient characterizing the dynamics of world oil prices — is determined monthly by the taxpayer independently by multiplying the average level of oil prices for the tax period, expressed in US dollars per barrel (C), reduced by 15, by the average value of the exchange rate of the US dollar to the ruble of the Russian Federation during the tax period established by the Central Bank of the Russian Federation (R), and dividing by 2612.
Coefficient characterizing the dynamics of world oil prices - coefficient characterizing the dynamics of world oil prices (Kc), is determined monthly by the taxpayer independently by multiplying the average level of oil prices for the tax period, expressed in US dollars, for a barrel of "Urals" grade oil (C), reduced by 9, by the average value for the tax period of the exchange rate of the US dollar to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation (R), and dividing by 2613.
Code des impôts de la Fédération de Russie, éd. du 01.01.2022, art. 342, sous-para. 9 // RGUEF. 2000. № 32. Art. 3340. ↩
Code des impôts de la Fédération de Russie, éd. du 01.01.2026, art. 342, par. 3 // RGUEF. 2000. № 32. Art. 3340. ↩
Loi fédérale du 27 juillet 2006 n° 151-FZ, «Sur l'introduction d'amendements au chapitre 26 de la deuxième partie du Code fiscal de la Fédération russe et sur la déclaration caduque de certains dispositions des actes législatifs de la Fédération russe», du 27 juillet 2006, version du 24 novembre 2014, article 1, alinéa // Bulletin officiel de la Fédération russe. 2006. № 31. Article 3450. ↩