[In the case of a taxpayer engaged in the production of oil and hydrocarbons and the investment in natural gas simultaneously, the taxable base for each shall be determined, and the conversion price for transactions between natural gas products, liquids and gas condensates including sulphur and other products, as well as the price of any other source of income relating to its primary activity, shall be determined as specified by the Ministry of Energy, Industry and Mineral Resources.]^[24]