ORDER OF THE MINISTRY OF ENERGY OF THE RUSSIAN FEDERATION

of December 20, 2018 No. 1188

About approval of the Procedure for determination of amount of the oil raw materials directed to conversion for the purpose of calculation of excise on oil raw materials

According to part 5 of article 2 of the Federal Law of August 3, 2018 No. 301-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2018, No. 32, Art. 5094; 49, of the Art. 7496) I order to No.:

1. Approve the enclosed Procedure for determination of amount of the oil raw materials directed to conversion for the purpose of calculation of excise on oil raw materials.

2. This order becomes effective since January 1, 2019, but not earlier than date of its official publication.

Approved by the Order of the Ministry of Energy of the Russian Federation of December 20, 2018, No. 1188

Procedure for determination of amount of the oil raw materials directed to conversion for the purpose of calculation of excise on oil raw materials

1. This Procedure establishes methods of determination of mass of the oil raw materials directed to the first installation of engineering procedure of preparation and (or) conversion of oil raw materials according to the approved technological scheme (further - amount of oil raw materials (Vns) and the first technological object of conversion respectively), the excise belonging to the taxpayer on oil raw materials on the property right, and is applied for the purpose of determination of tax base on excise on oil raw materials according to Chapter 22 of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32; 2018, No. 49, Art. 7496).

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