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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 10, 2015 No. 107

About procedure for determination of average on the Unified gas supply system of estimated price on the natural combustible gas delivered to consumers of the Russian Federation (except the population), estimated price of gas sale out of limits of the territories of the State Parties of the Commonwealth of Independent States and expenses on transportation and gas storage outside the territories of state members of the Customs union in case of its realization out of limits of the territories of the State Parties of the Commonwealth of Independent States

(as amended of the Order of the Government of the Russian Federation of 04.09.2015 No. 941)

According to article 342.4 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of average on the Unified gas supply system of estimated price on the natural combustible gas delivered to consumers of the Russian Federation (except the population), estimated price of gas sale out of limits of the territories of the State Parties of the Commonwealth of Independent States and expenses on transportation and gas storage outside the territories of state members of the Customs union in case of its realization out of limits of the territories of the State Parties of the Commonwealth of Independent States.

2. To Federal Antimonopoly Service together with the Ministry of Energy of the Russian Federation and the Ministry of Economic Development of the Russian Federation with participation of Gazprom open joint stock company since 2016 annually to perform monitoring of change of specific expenses on transportation and gas storage outside the territories of state members of the Customs union in case of its realization out of limits of the territories of the State Parties of the Commonwealth of Independent States. To represent results of monitoring to the Government of the Russian Federation till April 1.

3. Determine that for determination of estimated price of the gas sale out of limits of the territories of the State Parties of the Commonwealth of Independent States calculated according to item 4 of the Rules approved by this resolution for the purpose of calculation of the tax rate provided by subitems 10 and 11 of Item 2 of article 342 of the Tax Code of the Russian Federation for January, 2015:

average price on fuel oil with sulfur content 1 percent is agreed equal 537, the 57th US dollar for 1 metric ton;

average price on gasoil with content of 0,1 sulfur of percent is agreed equal 814, the 98th US dollar for 1 metric ton;

average value of US dollar exchange rate to ruble of the Russian Federation is accepted equal 55, 7704 rubles to US dollar.

4. This resolution becomes effective since February 10, 2015 and extends to the legal relationship which arose since January 1, 2015.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of February 10, 2015 No. 107

Rules of determination of average on the Unified gas supply system of estimated price on the natural combustible gas delivered to consumers of the Russian Federation (except the population), estimated price of gas sale out of limits of the territories of the State Parties of the Commonwealth of Independent States and expenses on transportation and gas storage outside the territories of state members of the Customs union in case of its realization out of limits of the territories of the State Parties of the Commonwealth of Independent States

1. These rules establish procedure for determination of average on the Unified gas supply system of estimated price on the natural combustible gas (further - gas) delivered to consumers of the Russian Federation (except the population), estimated price of gas sale out of limits of the territories of the State Parties of the Commonwealth of Independent States and expenses on transportation and gas storage outside the territories of state members of the Customs union in case of its realization out of limits of the territories of the State Parties of the Commonwealth of Independent States expressed in rubles for 1 thousand cubic meters of gas.

2. The gas prices and expenses on its transportation determined according to these rules are calculated for standard parameters of gas which are characterized by temperature of 20 degrees Celsius, pressure of 760 mm of mercury column and humidity of 0 percent.

The gas prices and expenses on its transportation determined according to these rules are calculated in rubles for 1 thousand cubic meters of gas excluding tax on value added and are estimated in complete rubles according to procedure for rounding.

3. Average on the Unified gas supply system estimated price on the gas delivered to consumers of the Russian Federation (except the population) (Tsv), is determined by formula:

 

Формула 1 к Правилам утв. Пост. Прав. РФ от 10.02.2015 г. №107

where Tsoptnn - the extreme minimum level of wholesale prices for the gas used for determination of wholesale price for consumers of the Nizhny Novgorod Region, determined according to Items 15 (1) and 15(2) Basic provisions of forming and state regulation of gas prices, rates for services in its transportation and the payments for technology connection of the gas-using equipment to gas distribution networks in the territory of the Russian Federation approved by the order of the Government of the Russian Federation of December 29, 2000 No. 1021 "About state regulation of gas prices, rates for services in its transportation and payments for technology connection of the gas-using equipment to gas distribution networks in the territory of the Russian Federation" on tax period.

4. The estimated price of gas sale out of limits of the territories of the State Parties of the Commonwealth of Independent States (Tsdz) is determined by formula:

 

Формула 2 к Правилам утв. Пост. Прав. РФ от 10.02.2015 г. №107

where:

M - the average price on fuel oil with sulfur content 1 percent calculated as arithmetic average of average monthly oil prices for 9 calendar months preceding tax period, expressed in US dollars for 1 metric ton;

G - the average price on gasoil with percent 0,1 sulfur content calculated as arithmetic average of the average monthly prices on gasoil for 9 calendar months preceding tax period, expressed in US dollars for 1 metric ton;

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