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Documents

Amendments to the Tax Code and the Law on Customs Duties

Vladimir Putin signed the Federal Law On Amendments to Chapters 25 and 26 of Part Two of the Tax Code and Article 31 of the Law on Customs Duties.

July 26, 2013
11:30

The federal law aims to stimulate new investment projects to develop fields containing hard to access oil.

The law sets coefficients that lower tax rates on extraction of sub-soil resources and defines scales of oil recovery difficulty and degree of exhaustion of particular fields. The law also sets out the procedures for defining and applying these coefficients. 

Oil production volumes and actual losses in the extraction process will be defined in accordance with the specific oil accounting procedures approved by the Russian Federation Government.

Furthermore, the Government has the right to set specific formulas for calculating the rates of customs export duties applied to oil with particular physical and chemical characteristics produced at particular fields.

Topics

  • Customs
  • Taxes

Publication status

Published in section: Documents

Publication date: July 26, 2013, 11:30

Direct link: en.kremlin.ru/d/18951

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Amendments to the Tax Code and the Law on Customs Duties

http://en.kremlin.ru/acts/news/18951

Last updated at March 20, 2015, 18:00

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