FAS PUBLISHED ESTIMATES ON TAX DEDUCTION FOR PETROLEUM FEEDSTOCK PROCESSERS
The Antimonopoly Service publishes the average wholesale prices in a tax period for sale of AI-92 motor petrol, 5-grade, and diesel fuel and the following indicators - PMPexp, PMPrt, TMPm, FMP, PDFexp, PDFrt, TDFm, FDF* on its web-site in the “Excise deduction indicators” Section
Under Clause 27 Article 200 of the Tax Code of the Russian Federation, from 1 January 2019 the Federal Antimonopoly Service has an obligation to estimate and publish these indicators monthly.
The information will be updated on a regular basis – by the 10th day of each month.
The data are required by persons involved in petroleum feedstock processing to exercise their rights for tax deduction from the amount of excises paid for the raw materials.
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PMPexp |
The average price of an export alternative for AI-92 motor petrol, class 5, estimated in the seaports of the North-Western Federal District |
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PMPrt |
The average (mean for all days of bidding) price in the tax period for AI-92 petrol, class 5, on Rotterdam crude oil market |
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TMPm |
The average costs of maritime shipment and transshipment in ports of 1 ton of AI-92 motor petrol, class 5, from seaports of the Russian Federation in the North-Western Federal District, to Rotterdam crude oil market in the tax period |
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FMP |
Compensation surcharge for motor petrol |
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Wholesale price of selling AI-92, class 5 in Russia |
Wholesale price of selling AI-92 motor petrol, class 5, in the Russian Federation |
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PDFexp |
The average price of export alternative for diesel fuel, class 5, estimated in the seaports of the North-Western Federal District |
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PDFrt |
The average (mean for all days of bidding) price in the tax period for diesel fuel, class 5, on Rotterdam crude oil market |
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TDFm |
The average costs of maritime shipment and transshipment in ports of 1 ton of diesel fuel, class 5, from seaports of the Russian Federation in the North-Western Federal District, to Rotterdam crude oil market |
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FDF |
Compensation surcharge for diesel fuel |
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Wholesale price of selling diesel fuel, class 5, in Russia |
Wholesale price of selling diesel fuel, class 5, in the Russian Federation |