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

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