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Presidential Executive Office2025
Events

Law concerning the establishment of a base oil price for defining tax deductions for mineral extraction

The President signed a Federal Law on amending articles 342–6 and 343–2 in Part 2 of the Tax Code of the Russian Federation and Article 21 in the Law of the Russian Federation on Customs Tariff.

April 27, 2023
16:10

This Federal Law establishes a base oil price to define tax deductions in the mineral extraction tax on the extraction of dehydrated, desalinated and stabilized oil.

Under the Federal Law, in establishing formulas for calculating export customs duties on crude oil and some categories of oil products, the Government of the Russian Federation shall take into account the average price of North Sea Dated crude on the North Sea market.

Periods shall be established for monitoring prices on Urals crude on world crude markets (Mediterranean and Rotterdam markets) and North Sea Dated crude on the North Sea market.

In addition, a procedure shall be established to determine the average price of Urals crude in the world crude markets if the average price on the said markets is below the average price of North Sea Dated crude on the North Sea market.

Topics

  • Energy
  • Taxes

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Published in section: Documents

Publication date: April 27, 2023, 16:10

Direct link: en.kremlin.ru/d/71005

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Official Website of the President of Russia:

Law concerning the establishment of a base oil price for defining tax deductions for mineral extraction

http://en.kremlin.ru/catalog/keywords/41/events/71005

Last updated at April 27, 2023, 19:47

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