Decree No. 183 of the Cabinet of Ministers validating the Regulation on the modalities of reimbursement to the producers of agricultural commodities of excise tax for diesel fuel.

ПРАВИЛА Кабинета министров от 13.05.1997 N 183 "ПОРЯДОК ВОЗВРАТА ПРОИЗВОДИТЕЛЯМ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ПРОДУКЦИИ АКЦИЗНОГО НАЛОГА ЗА ДИЗЕЛЬНОЕ ТОПЛИВО".

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC138745

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ruso

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LEX-FAOC138745

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This Decree establishes the modalities of reimbursement to the producers of agricultural commodities of excise tax for diesel fuel used for agricultural activities on land, including cultivated pastures and meadows, calculated as 120 litres of diesel fuel per 1 ha. The right to reimbursement shall have the following categories of agricultural producers: (a) owners or permanent tenants of agricultural land (with land area no less than one ha) on condition that it is not covered by lease contract; and (b) natural and legal persons that are lease holders of agricultural land (non less than one ha) used for production of agricultural commodities.

Regulations