Lecture 4

  • Taxation in different branches of FEC, description of main taxes, fees, customs duties applied in Russian FEC

This lecture contains the following tables and diagrams:

Slide 38. MRT (mineral replacement tax) taxation rates for basic types of mineral resources
Slide 41. Comparison of tax payments of Gazprom and Rosneft
Slides 42-43. Rates of excise duties (dynamic)
Slide 44. Rates of export duties on oil products established since the 1st of October 2011 (coefficients in relation to the oil export duty rate)
Slide 44. Tax duties on crude oil export, (dynamic), $ per tonne
Slide 44. Tax duties on oil product export, (dynamic), $ per tonne

This lecture contains the following info:

All terms of taxation, rates and reliefs regarding the following taxes: MRT (mineral replacement tax), excise taxes are discussed in detail
A detailed analysis of the reform in the field of Russian export duties on crude oil and refined products «60-66-90» is given