The Ministry of Finance is ready to consider the allocation of a group of small deposits within the framework of AIT
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The Ministry of Finance asked the Assoneft association of independent oil producing companies (NOC) for a rationale for the possible allocation of small and extra-small fields to a new additional income tax (ATD) group. This is stated in the response of the Deputy Director of the Tax Policy Department of the Ministry of Finance Vitaly Prokaev to the proposals of the General Director of Assoneft Elena Korzun (Vedomosti has both documents).
Korzun launched this initiative in early March in a letter to Finance Minister Anton Siluanov. She also proposed to consider the possibility of expanding the Kz coefficient, which characterizes the size of the reserves of the subsoil area. Kz is used in the calculation of an indicator characterizing the characteristics of oil production (Dm), and affects the size of the mineral extraction tax (MET) rate.
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