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Ministry of Justice

Russian Federation

On December 24, 2018 No. 53102

ORDER OF THE MINISTRY OF ENERGY OF THE RUSSIAN FEDERATION

of December 20, 2018 No. 1188

About approval of the Procedure for determination of amount of the oil raw materials directed to conversion for the purpose of calculation of excise on oil raw materials

According to part 5 of article 2 of the Federal Law of August 3, 2018 No. 301-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2018, No. 32, Art. 5094; 49, of the Art. 7496) I order to No.:

1. Approve the enclosed Procedure for determination of amount of the oil raw materials directed to conversion for the purpose of calculation of excise on oil raw materials.

2. This order becomes effective since January 1, 2019, but not earlier than date of its official publication.

Minister

A. V. Novak

Approved by the Order of the Ministry of Energy of the Russian Federation of December 20, 2018, No. 1188

Procedure for determination of amount of the oil raw materials directed to conversion for the purpose of calculation of excise on oil raw materials

1. This Procedure establishes methods of determination of mass of the oil raw materials directed to the first installation of engineering procedure of preparation and (or) conversion of oil raw materials according to the approved technological scheme (further - amount of oil raw materials (Vns) and the first technological object of conversion respectively), the excise belonging to the taxpayer on oil raw materials on the property right, and is applied for the purpose of determination of tax base on excise on oil raw materials according to Chapter 22 of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32; 2018, No. 49, Art. 7496).

2. The amount of oil raw materials (Vns) is determined by the taxpayer of excise on oil raw materials - the organization having the registration certificate of person making transactions on conversion of oil raw materials to which the specified raw materials belong on the property right according to the measurements executed by it or, in case of conversion of oil raw materials based on the agreement on rendering to the taxpayer services in conversion of oil raw materials, according to measurements, provided to the taxpayer by the organization rendering to the taxpayer of service in conversion of oil raw materials and considering such data by contracts for accomplishment of the specified services.

3. The amount of oil raw materials (Vns) is determined in each tax period (calendar month) in weight gross in tons.

The amount of oil raw materials (Vns) for calendar month is determined as the amount of its daily values.

The gages used for the purpose of determination of amount of oil raw materials (Vns) shall meet the requirements of the legislation of the Russian Federation about ensuring unity of measurements taking into account provisions of this Procedure.

4. For the purposes of this Procedure in case of determination of amount of oil raw materials (Vns) it is not considered:

amount of the oil raw materials processed on the basis of the service provision agreement on conversion of the oil raw materials belonging to other taxpayers;

quantity of the products of conversion relating to oil raw materials, made from oil raw materials (mix of hydrocarbons where oil raw materials are one of its components) on the production capacities belonging to the taxpayer on the property right and (or) other legal cause (the organization which is directly rendering to the taxpayer of service in conversion of oil raw materials), and directed by the taxpayer (the organization which is directly rendering to the taxpayer of service in conversion of oil raw materials) to conversion;

amount of the oil raw materials transferred to conversion, but returned from engineering procedure of conversion in the reservoirs located to the first technological object of conversion or directly in the first technological object of conversion.

If in tax period the direction for conversion of the oil raw materials specified in paragraphs the second - the fourth this Item, without determination of its quantity with use of the measuring instruments applied according to Item 5 of this Procedure is performed, then the amount of oil raw materials (Vns) is recognized equal such tax period 0.

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