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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of May 22, 2020 No. 733

About approval of Rules of determination of the minimum size of amount of automobile gasoline of class 5 and (or) diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) and about recognition No. 1720 which voided Orders of the Government of the Russian Federation of December 29, 2018

According to Item 8 of article 193 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of the minimum size of amount of automobile gasoline of class 5 and (or) diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges).

2. Declare invalid the order of the Government of the Russian Federation of December 29, 2018 No. 1720 "About approval of amounts of the minimum size of automobile gasoline of class 5 and (or) diesel fuel of class 5, made from the oil raw materials directed to conversion and belonging to the taxpayer on the property right, and implemented by the taxpayer in tax period at the exchange auction held at the exchange (exchanges) and Rules of determination of sales amounts at the exchange biddings of automobile gasoline of class 5 and (or) diesel fuel of class 5" (The Russian Federation Code, 2019, No. 1, the Art. 15).

3. This resolution becomes effective after one month from the date of its official publication and not earlier than the 1st of the next tax period on excises and extends to the legal relationship which arose since April 1, 2020.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of May 22, 2020 No. 733

Rules of determination of the minimum size of amount of automobile gasoline of class 5 and (or) diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges)

1. These rules establish requirements for determination of the minimum size of amount of automobile gasoline of class 5 and (or) diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges).

2. The minimum size of amount of automobile gasoline of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and implemented by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) constitutes 10 percent of the production volume of automobile gasoline of the class 5 for calendar month made (credited) by the taxpayer and (or) transferred to the taxpayer by the organizations which are directly rendering to the taxpayer of service in conversion of oil raw materials.

For the tax periods falling on the period from April 1, 2020 to June 30, 2020, the minimum size of amount of automobile gasoline of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and implemented by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) constitutes 5 percent of the production volume of automobile gasoline of the class 5 for calendar month made (credited) by the taxpayer and (or) transferred to the taxpayer by the organizations which are directly rendering to the taxpayer of service in conversion of oil raw materials.

3. The minimum size of amount of diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and implemented by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) constitutes 6 percent of the production volume of diesel fuel of the class 5 for calendar month made (credited) by the taxpayer and (or) transferred to the taxpayer by the organizations which are directly rendering to the taxpayer of service in conversion of oil raw materials.

For the tax periods falling on the period from April 1, 2020 to June 30, 2020, the minimum size of diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and implemented by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) constitutes 3 percent of the production volume of diesel fuel of the class 5 for calendar month made (credited) by the taxpayer and (or) transferred to the taxpayer by the organizations which are directly rendering to the taxpayer of service in conversion of oil raw materials.

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