On the taxation of operations on side-tracking

Authors: V.V. Kulchitsky (Gubkin Scientific and Technical Society of Oil and Gas Experts, RF, Moscow), L.S. Brilliant (Tyumen Institute of Oil and Gas, RF, Tyumen)

Key words: top overhaul, reconstruction of wells, side-tracking, rate of recovery.

The article invites to discuss the decision of Highest arbitration court: in which case a side-tracking is top overhaul of wells and in which case a side-tracking is reconstruction of wells. Antagonisms and misunderstandings between federal tax service and the oil-producing enterprises, arbitration courts and experts are lasting more 20 years.

References

1. Pravila bezopasnosti v neftyanoy i gazovoy promyshlennosti (Safety regulations in the oil and gas industry), PR 08-624-03.

2. Rekomendatsii po opredeleniyu vidov remontnykh rabot v skvazhinakh, ekspluatiruemykh organizatsiyami neftedobyvayushchey, neftepererabatyvayushchey, gazovoy i neftekhimicheskoy promyshlennosti (Recommendations for the definition of repair work in the wells operated by organizations of upstream, downstream and petrochemical industries): approved by order of the Russian Ministry of Energy of 24.06.2008, no. 5.

3. Pravila okhrany nedr (Rules of the subsoil), approved by the resolution of Gosgortekhnadzor of 06.06.2003, no. 71.

Key words: top overhaul, reconstruction of wells, side-tracking, rate of recovery.

The article invites to discuss the decision of Highest arbitration court: in which case a side-tracking is top overhaul of wells and in which case a side-tracking is reconstruction of wells. Antagonisms and misunderstandings between federal tax service and the oil-producing enterprises, arbitration courts and experts are lasting more 20 years.

References

1. Pravila bezopasnosti v neftyanoy i gazovoy promyshlennosti (Safety regulations in the oil and gas industry), PR 08-624-03.

2. Rekomendatsii po opredeleniyu vidov remontnykh rabot v skvazhinakh, ekspluatiruemykh organizatsiyami neftedobyvayushchey, neftepererabatyvayushchey, gazovoy i neftekhimicheskoy promyshlennosti (Recommendations for the definition of repair work in the wells operated by organizations of upstream, downstream and petrochemical industries): approved by order of the Russian Ministry of Energy of 24.06.2008, no. 5.

3. Pravila okhrany nedr (Rules of the subsoil), approved by the resolution of Gosgortekhnadzor of 06.06.2003, no. 71.


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