of November 29, 2012 No. 204-FZ
About modification of Chapter 26 parts two of the Tax Code of the Russian Federation
Accepted by the State Duma on November 16, 2012
Approved by the Federation Council on November 21, 2012
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3429; 2002, N 1, Art. 4; N 22, of Art. 2026; 2003, N 28, Art. 2886; 2004, N 34, Art. 3517; 2005, N 30, Art. 3118; 2006, N 31, Art. 3450; 2007, N 1, Art. 31; 2008, N 30, Art. 3614; 2010, N 31, Art. 4198; N 48, of Art. 6248; 2011, N 1, Art. 37; N 23, of Art. 3265; N 30, of Art. 4606; N 49, of the Art. 7016) following changes:
Item 2 of Article 338 to state 1) in the following edition:
"2. The tax base is determined as the cost of the extracted minerals, except for coal, the oil dehydrated, desalinated and stabilized of associated gas, natural combustible gas from all types of fields of hydrocarbonic raw material and gas condensate from all types of fields of hydrocarbonic raw material. The cost of the extracted minerals is determined according to article 340 of this Code.
The tax base in case of the coal production, oil dehydrated, desalinated and stabilized of associated gas, natural combustible gas from all types of fields of hydrocarbonic raw material and gas condensate from all types of fields of hydrocarbonic raw material is determined as amount of the extracted minerals in kind.";
2) in Item 2 of Article 342:
a) state subitem 10 in the following edition:
"10) 590 rubles (for the period from January 1 to December 31, 2013 inclusive), 647 rubles (for the period from January 1 to December 31, 2014 inclusive), 679 rubles (since January 1, 2015) for 1 ton of the extracted gas condensate from all types of fields of hydrocarbonic raw material;";
b) the paragraph one of subitem 11 to state in the following edition:
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