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Crude Processing - Tax Issues

In the process of refining crude, gas will be produced and then used for technological needs in the preparation and processing of raw material, thus being listed as an output product, but not subject to export. Are there any tax risks in such a situation (i.e. risk that receipt of gas by the refinery will be considered as gratuitous)?


The Customer should not have any tax risks in the absence of a potential tax base (profit and revenue) of the Customer.


However, taking into account that transport services on transportation of raw materials and processed products on the...

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