GR failure. Excess profit tax will be paid by all mineral producing enterprises if the prices of raw materials in the world have increased by more than 10%. In the past, businesses advocated accounting for actual profits, but no examples of such low-profit Russian enterprises were presented.
On second reading, the government did not link the taxpayer's obligation to the economic situation. The State Duma and the Ministry of Finance will monitor the results of the first quarter of 2027 and, if necessary, introduce easing measures.