ORDER OF THE MINISTRY OF ENERGY OF THE RUSSIAN FEDERATION

of June 26, 2024 No. 725

About approval of the Procedure for determination of the amounts of gas necessary for the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute less than 75 percent of the total sales determined for the corresponding calendar year for production and realization of heat and (or) electrical energy (capacity) at regulated prices (rates)

According to the paragraph to the fifth Item 1 and Item 3 of Article 5, the paragraph third Item 18 of article 343 of the Tax Code of the Russian Federation, part 3 of article 2 of the Federal Law of February 26, 2024 No. 37-FZ "About introduction of amendments to articles 149 and 343 of part two of the Tax Code of the Russian Federation" and paragraph one of Item 1 of the Regulations on the Ministry of Energy of the Russian Federation approved by the order of the Government of the Russian Federation of May 28, 2008 No. 400, I order:

1. Approve the enclosed Procedure for determination of the amounts of gas necessary for the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute less than 75 percent of the total sales determined for the corresponding calendar year for production and realization of heat and (or) electrical energy (capacity) at regulated prices (rates).

2. This order becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2024.

Approved by the Order of the Ministry of Energy of the Russian Federation of June 26, 2024, No. 725

Procedure for determination of the amounts of gas necessary for the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute less than 75 percent of the total sales determined for the corresponding calendar year for production and realization of heat and (or) electrical energy (capacity) at regulated prices (rates)

1. The gas amounts necessary for the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period on severance tax (further - tax period), constitute less than 75 percent of the total sales determined for the corresponding calendar year (further - consumers), for production and realization of heat and (or) electrical energy (capacity) at regulated prices (rates) (further - gas amounts) are determined by consumers based on these measuring instruments (metering devices) of gas.

2. In case of lack of these measuring instruments (metering devices) of gas amounts of gas are determined by consumers by independently settlement method based on data on production volumes and realization of heat and (or) electrical energy on regulated prices (rates) and standard rates of the specific expenses of gas determined according to the procedure for determination of norms of specific fuel consumption in case of production of electrical and heat energy approved by the order of the Ministry of Energy of the Russian Federation of December 30, 2008 No. 323 <1>.

--------------------------------

<1> Registration No. 13512, with the changes made by orders of the Ministry of Energy of the Russian Federation of August 10, 2012 No. 377 is registered by the Ministry of Justice of the Russian Federation on March 16, 2009 (registration No. 25956) is registered by the Ministry of Justice of the Russian Federation on November 28, 2012, of July 23, 2015 No. 494 (registration No. 38557) is registered by the Ministry of Justice of the Russian Federation on August 17, 2015, of November 30, 2015 No. 904 (registration No. 40433) is registered by the Ministry of Justice of the Russian Federation on December 31, 2015.

3. For the purpose of determination of amounts of gas the reference signed by the authorized consumer person containing data on such amounts (by on daily amounts and points of connection), goes consumers of the organization - to the member of the group of companies performing gas supply to consumers (further - the organization - the member of group of companies), monthly not later than 3 dates, the gas following after month of delivery of amounts.

4. The data provided in Item 3 presents of the Procedure are used by the organizations - members of group of companies in case of determination of total volume of gas sale in the month which is directly preceding month of tax period in the territory of i-go of the subject of the Russian Federation to consumers (further - indicators of VIPROM and VITE), for its provision to the taxpayers specified in paragraph eleven of Item 18 and the paragraph the fifteenth Item 19 of article 343 of the Tax Code of the Russian Federation for the purpose of further use of indicators of VIPROM and VITE for measure calculation of KKG2023 and KKG2024 respectively.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info