ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 6, 2023 No. 931

About establishment of criteria to which there shall correspond taxpayer of excise who signed the agreement on upgrade of oil processing capacities

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

1. Determine that for the purpose of non-use to the taxpayer of excise who signed the agreement on upgrade of oil processing capacities (further - the taxpayer), the condition established by the paragraph the twenty eighth Item 8 of article 193 of the Tax Code of the Russian Federation, the taxpayer for January 1, 2024 shall correspond to the following criteria at the same time:

a) the taxpayer is not in process of reorganization, liquidation and exception of the Unified State Register of Legal Entities and has no restrictions for implementation of economic activity in connection with administrative suspension of operations;

b) the taxpayer has no unexecuted obligation on tax payment, charges, the insurance premiums, penalty fee, penalties and percent which are subject to payment according to the legislation on taxes and fees;

c) the taxpayer performs financing of construction of the installations of secondary oil refining specified in the agreement on upgrade of oil processing capacities of at least 60 billion rubles and oil raw materials of more than 4 million tons on the production capacities necessary for implementation of the engineering procedures (at least one type) on conversion of oil raw materials specified in Item 11 of article 179.7 of the Tax Code of the Russian Federation, which are at it on the property right and (or) other legal cause are directed to conversion in 2022.

2. To provide to the Ministry of Energy of the Russian Federation till January 20, 2024 the direction in the Federal Tax Service of information on the taxpayers corresponding to the criterion provided by the subitem "v" of Item 1 of this resolution.

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.

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