The Accounts Chamber examines the effectiveness of NDT: the oil company RNG meets at the request of auditors in court The Accounts Chamber of the Russian Federation is interested in the effectiveness of the implementation of additional income tax (ATT) in the oil industry. One of the first objects of attention was the company RNG, developing the eastern blocks of Sredneboobinsk oil and gas condensate field in Kikotia. According to Kommersant, the auditors demanded to provide not only tax reporting, but also production, financial and planned indicators of the company. What did the accounting office ask for? Tax returns and BND payment information for 2019-2025. Data on hydrogen production, well production and other production indicators. Financial reports, information on expenses and investments. Business plans and economic models, including those presented when justifying the transition to BAT. Why did the lawsuit arise? RNG challenged the requirements of the Accounting Office, pointing to the lack of underground application and the risks of disclosing commercial secrets. The Moscow Arbitration Court suspended the submission of the accounts in October as an interim measure. At the same time, the question of the legitimacy of the auditors' claims has not yet been seriously resolved. Why is this story important to the entire industry? The question of BAT efficiency becomes especially relevant against the background of a decrease in budget revenues. , according to the Ministry of Finance, in January-October 2026, revenues from the BND fell by 25.4% this year to 1.2 trillion rubles. Experts polled by Kommersant suggest that the interest of the Accounting Office may be associated with a broader assessment of the effectiveness of the tax regime. The composition of the requested documents suggests that the auditors intend to compare the economic calculations on the basis of which the companies switched to BAT, with the actual results of production and tax revenues.