RUSSIAN FEDERATION FEDERAL LAW About making changes to the first and second Tax Code of the Russian Federation in connection with the creation of the consolidated group Taxpayers adopted by the State Duma on November 2, 2011 Approved by the Federation Council on 9 November 2011 Article 1 Article 1 (Part one Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; 2001, N 53, sect. 5016; 2002, N 1, est. 2; 2003, N 22, Text 2066; N 23, st. 2174; N 27, sect. 2700; N 28, st. 2873; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2005, N 45, sect. 4585; 2006, N 6, sect. 636; N 31, sect. 3436; 2007, N 1, est. 28, 31; N 18, sect. 2118; N 22, st. 2564; 2008, N 26, est. 3022; N 30, est. 3616; N 48, st. 5500, 5519; 2009, N 30, st. 3739; N 48, sect. 5733; N 52, est. 6450; 2010, N 1, st. 4; N 31, est. 4198; N 32, sect. 4298; N 40, sect. 4969; N 45, sect. 5752; N 48, est. 6247; N 49, sect. 6420; 2011, N 1, st. 16; N 24, est. 3357; N 27, sect. 3873; N 29, st. 4281; N 30, sect. 4575, 4593), as follows: 1), section II is supplemented by Chapter 3-1, to be amended to read: " Chapter 3-1. Consolidated taxpayer group Article 25-1. General provisions for the consolidated group of taxpayers 1. The consolidated taxpayer is recognized as a voluntary association of taxpayers ' income tax on the basis of the treaty establishing the consolidated group of taxpayers, in the order and under the conditions This Code, for the purposes of calculating and paying the corporate profit tax, taking into account the cumulative financial result of the activities of these taxpayers (hereinafter referred to as the income tax of the organizations of the consolidated group) Taxpayers). 2. A member of the consolidated group of taxpayers recognizes the organization, which is a party to the current treaty on the creation of a consolidated group of taxpayers, meets the criteria and conditions stipulated by this Code for the participants in the consolidated group of taxpayers. 3. A member of the consolidated group of taxpayers shall be the responsible party to the consolidated group of taxpayers, who is responsible for the establishment of the consolidated group of taxpayers in accordance with the agreement on the establishment of the consolidated group of taxpayers. the calculation and payment of tax on the profits of the organizations of the consolidated group of taxpayers and which, in the legal relations on the calculation and payment of the said tax, exercise the same rights and carry the same duties as tax payers on the tax Profits of organizations. 4. The document confirming the authority of the responsible party of the consolidated group of taxpayers is the agreement on the creation of a consolidated group of taxpayers, concluded in accordance with this Code and civil society. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 25-2. The conditions for creating a consolidated group of taxpayers 1. Russian organizations have the right to form a consolidated group of taxpayers in accordance with the conditions set out in this article. The conditions to be met by the members of the consolidated group of taxpayers referred to in this article shall apply throughout the duration of the contract for the establishment of the specified group, unless otherwise provided of the Code. 2. A consolidated group of taxpayers may be established by organizations, provided that one organization directly and (or) indirectly participates in the statutory (warehousing) capital of other organizations and the share of such participation in each such organization At least 90 per cent of the total. The condition must be met throughout the contract for the establishment of a consolidated group of taxpayers. The share of one organization in another organization is determined in accordance with the procedure established by this Code. 3. The organization-the party to the treaty establishing the consolidated group of taxpayers must meet the following conditions: 1) the organization is not in the process of reorganization or liquidation; 2) with respect to the organization The insolvency (bankruptcy) law of the Russian Federation (bankruptcy); 3) the size of the organization's net assets, calculated on the basis of an accounting system. on the last reporting date The submission to the tax authority of the documents for registration of the treaty on creation (change) of the consolidated group of taxpayers exceeds the size of its statutory (warehousing) capital. 4. The accession of a new organization to the existing consolidated group of taxpayers is possible, provided that the joining organization is in accordance with the conditions set out in paragraph 3 of this article on the date of its accession. 5. All organizations that are members of the consolidated group of taxpayers must meet the following conditions: (1) total value added tax, excise tax, corporate income tax, and a tax on the extraction of mineral resources paid during the calendar year preceding the year in which documents are submitted to the tax authority for the registration of the treaty establishing the consolidated group of taxpayers, excluding amounts of taxes paid in connection with the movement of goods across the customs border The customs union is at least 10 billion roubles; (2) the total volume of proceeds from the sale of goods, production, delivery of works and services, as well as other income from the accounting records for the calendar year, The previous year, in which documents are submitted to the tax authority for registration of the agreement on the creation of a consolidated group of taxpayers, is at least 100 billion rubles; 3) total value of assets by data financial statements as at 31 December of the calendar year preceding the year which is submitted to the tax authority for registration of the agreement on the creation of the consolidated group of taxpayers, is not less than 300 billion rubles. 6. Participants in the consolidated group of taxpayers cannot be the following organizations: 1) organizations resident in special economic zones; 2) organizations applying special tax regimes; 3) banks, except when all other organizations in this group are banks; 4) insurance organizations, except when all other organizations in the group are insured organizations; 5) non-State pension funds, for except when all other organizations in this group are non-State pension funds; 6) professional participants in the market of securities other than banks, unless all others organizations that belong to this group are professional participants in the non-bank securities market; 7) organizations that are members of another consolidated group of taxpayers; 8) organizations, Taxpayers recognized by the taxpayer for the profits of the organizations, as well as using the right to tax-exempt status of organizations under Chapter 25 of this Code; 9) organizations carrying out educational and/or medical activities and applying The tax rate of 0 percent on corporate income tax in accordance with Chapter 25 of this Code; 10) tax-paying organizations; 11) clearing organizations. 7. A consolidated group of taxpayers is set up for at least two tax periods in the corporate income tax period. Article 25-3. { \cs6\f1\cf6\lang1024 } Consolidated { \cs6\f1\cf6\lang1024 } { \b } } According to the treaty establishing the consolidated group of taxpayers of the organization, the relevant conditions set out in Article 25-2 of this Code are formed on a voluntary basis without the creation of a legal entity for the purposes of computation. and the payment of a tax on the profits of the organizations of the consolidated group of taxpayers, under the conditions and conditions set by this Code. 2. The contract for the creation of a consolidated group of taxpayers should contain the following provisions: 1) the subject of the treaty establishing the consolidated group of taxpayers; 2) the list and details of the participating organizations the consolidated group of taxpayers; 3) the name of the organization is the responsible party to the consolidated group of taxpayers; 4) a list of the authorities that the members of the consolidated group Taxpayers ' transfer to the responsible party member in the conformity with this chapter; 5) the manner and deadlines for the performance of duties and the exercise of rights by the responsible party and other participants in the consolidated group of taxpayers not covered by this Code, Failure to comply with the obligation; 6) the period calculated in the calendar years to which the consolidated group of taxpayers is to be established, if it is established for a fixed period or an indication of the absence the defined target date for this group; 7) necessary for the determination of the tax base and the payment of a tax on the profits of the organizations for each member of the consolidated group of taxpayers, taking into account the peculiarities of Article 288 of this Code. 3. A legal relationship based on the treaty establishing a consolidated group of taxpayers applies legislation on taxes and fees, and in the part that is not regulated by legislation on taxes and fees-civil law of the Russian Federation. Any provisions of the treaty establishing a consolidated group of taxpayers (including the treaty itself) may be declared null and void if they do not comply with the legislation of the Russian Federation a member of this group or a tax authority. 4. The treaty establishing the consolidated group of taxpayers shall be in effect until the earliest of the following dates: 1) the date of termination of the said treaty provided for by that treaty and/or the present Code; (2) the date of avoidance of the contract; 3) the number of tax periods on the income tax period following the date on which the tax authority refused to register the specified contract. 5. The agreement on the creation of a consolidated group of taxpayers is to be registered in the tax authority at the place where the organization is a responsible member of the consolidated group of taxpayers. If the responsible party member of the consolidated group of taxpayers is classified as the largest taxpayer under Article 83 of this Code, the contract for the creation of the consolidated group Taxpayers are to be registered with the tax authority at the place of account of the identified responsible member of the consolidated group as the largest taxpayer. 6. In order to register a treaty establishing a consolidated group of taxpayers, the responsible member of this group submits the following documents to the tax authority: 1) signed by the authorized persons of all participants the consolidated group statement about the creation of the consolidated group of taxpayers contract; 2) two copies of the agreement to create a consolidated group of taxpayers; 3) documents confirming under article 25, paragraphs 2, 3 and 5, of the of the present Code, certified by the responsible party to the consolidated group of taxpayers, including copies of payment orders for the payment of value added tax, excise duties, corporate profit tax, and extraction tax Fossil (copies of the tax authority's decisions on the setoff of the above taxes), balance sheets, profit and loss statements for the previous calendar year for each group member; 4) documents, confirming the credentials of the signatories of the treaty establishing the consolidated group Taxpayers. 7. The documents referred to in paragraph 6 of this article shall be submitted to the tax authority not later than 30 October of the year preceding the tax period from which the income tax of the organizations of the consolidated group is calculated and paid. Taxpayers. 8. The head (deputy head) of the tax authority within one month from the date of submission to the tax authority of the documents referred to in paragraph 6 of this Article shall make registration of the treaty establishing the consolidated group Taxpayers either take a reasoned decision to refuse to register it. If a violation is detected, within the time limit set by this paragraph, the tax authority is obliged to notify the responsible party to the consolidated group of taxpayers. Before the expiration of the period specified by this paragraph, the responsible party to the consolidated group of taxpayers has the right to address the identified violations. 9. Subject to the conditions provided for in article 25-2 of this Code and paragraphs 1 to 7 of this article, the tax authority is required to register a treaty establishing a consolidated group of taxpayers and within five days from the date of its registration. to issue one copy of the contract with the registration mark for the responsible participant of the consolidated group of taxpayers personally under the receipt or otherwise attesting to the date of receipt. Within five days from the date of registration of the contract for the creation of the consolidated group of taxpayers, information about the registration of the agreement on the creation of the consolidated group of taxpayers is sent by the tax authority to the tax authorities The bodies at the location of the organizations participating in the consolidated group of taxpayers, as well as the location of the separate units of the participating organizations of the consolidated group of taxpayers. 10. The consolidated group of taxpayers is recognized as a tax period created on the first day of the tax period for the profit of the organizations following the calendar year in which the tax authority has registered the creation of this group. 11. The tax authority's refusal to register a consolidated group of taxpayers is permitted only if at least one of the following: 1) is inconsistent with the consolidated terms Groups of taxpayers under Article 25-2 of this Code; 2) of the non-conformity of the treaty establishing the consolidated group of taxpayers to the requirements referred to in paragraph 2 of this Article; 3) Failure to submit (not full) or violation of the deadline submission to the authorized tax authority of documents for registration of the treaty establishing the consolidated group of taxpayers, as provided for in paragraphs 5 to 7 of this Article; 4) in the case of signing of documents by the by their faces. 12. In case of refusal of the tax authority to register a treaty establishing a consolidated group of taxpayers, the responsible member of the consolidated group of taxpayers has the right to resubmit the documents on registration of such a treaty. 13. A copy of the decision not to register a consolidated group of taxpayers within five days from the date of its adoption is transferred by the tax authority to the authorized representative of the person referred to in such a treaty as a responsible member of the consolidated group of taxpayers, personally under the receipt or other means, showing the date of receipt. 14. Refusal to register a consolidated group of taxpayers may be appealed against by a person designated in such a treaty as a responsible party to the consolidated group of taxpayers, in the order and time frame are established by this Code to challenge acts, acts or omissions of tax authorities and their officials. If the declaration (s) is satisfied, the tax authority is obliged to register the specified tax authority if there are no other obstacles to the registration of the treaty establishing the consolidated group of taxpayers. A contract, and the specified group, shall be recognized as having been established from the 1st number of the tax period for the income tax of the organizations following the calendar year in which the group was to be registered in accordance with paragraph 8 of this article. Article 25-4. Modify the contract to create a consolidated taxpayer group and extend it action 1. The treaty establishing a consolidated group of taxpayers may be amended in the manner and under the conditions provided for in this article. 2. The parties to the treaty establishing a consolidated group of taxpayers are obliged to make changes to the specified contract in the case of: 1) the decision to eliminate one or more organizations participating in the consolidated group of the taxpayer; 2) to decide on the reorganization (in the form of merging, accession, allocation and separation) of one or more organizations participating in the consolidated group of taxpayers; 3) accession organizations to the consolidated group of taxpayers; 4) the withdrawal of the organization from the consolidated group of taxpayers (including in cases where such an organization ceases to meet the conditions provided for in Article 25-2 of this Code, including its merger with a non-organization) a member of the specified group, the division (allocation) of an organization that is a member of the group); 5) to decide on the extension of the contract for the creation of a consolidated group of taxpayers. 3. The agreement to modify the treaty establishing the consolidated group of taxpayers (the decision to extend the duration of the contract) shall be accepted by all members of the group, including the newly acceding participants and excluding the participants, outgoing from the group. 4. Agreement on the modification of the treaty establishing the consolidated group of taxpayers (decision to extend the validity of the said treaty) is submitted for registration to the tax authority on the following dates: 1) within one month before the start of the regular sales tax period on the income tax of the organizations-when making changes related to joining the group of new members (except in cases of reorganization of members of the specified group); 2) not later than one a month before the expiration date of the agreement for the creation of the consolidated Groups of taxpayers-when deciding to extend the term of the said treaty; 3) within one month after the circumstances arose for a modification of the treaty establishing a consolidated group of taxpayers-in Other cases. 5. To register an agreement to modify the treaty establishing the consolidated group of taxpayers (decisions to extend the validity of the said agreement), its responsible party submits the following documents to the tax authority: 1) notification of changes to the contract; 2) signed by authorized persons of the consolidated group of taxpayers two copies of the agreement to modify the contract; 3) supporting documents The terms of reference of the signatories to the treaty; 4) documents confirming compliance with the conditions provided for in Article 25-2 of this Code, taking into account the modifications made to the contract; 5) two copies of the decision to extend the duration of the contract. 6. The tax authority is required to register the changes to the treaty establishing the consolidated group of taxpayers within 10 days from the date of submission of the documents referred to in paragraph 5 of this Article and to issue to the authorized representative the responsible member of the specified group one instance of change with the registration mark. 7. The grounds for refusal to register a change to the treaty establishing a consolidated group of taxpayers are: 1) failure to comply with the conditions provided for in article 25-2 of this Code, in respect of at least one participant a consolidated group of taxpayers; 2) signing documents not authorized to do so; 3) failure to submit documents for modification of the specified contract; 4) failure to submit (a submission not in full) of the documents referred to in paragraph 5. articles. 8. The changes to the treaty establishing the consolidated group of taxpayers are effective in the following order: 1) changes to the treaty establishing a consolidated group of taxpayers associated with joining a new group of taxpayers Organizations (except in cases of reorganization of the members of the group) shall enter into force not earlier than the first number of tax periods on the income tax of the organizations following the calendar year in which the relevant changes to the contract are registered the tax authority; 2) changes to the creation contract The consolidated group of taxpayers, associated with the withdrawal of the participants from such a group, shall enter into force on the 1st of the tax period of the tax period on income of the organizations in which the circumstances were raised for inclusion (unless otherwise provided in subparagraph 3 of this paragraph); 3) modification of the treaty establishing a consolidated group of taxpayers related to the withdrawal of participants from such a group, which at the time The tax authority's registration of the relevant treaty changes is consistent with the conditions Article 25-2 of this Code shall enter into force on the 1st number of the tax period on the income tax of the organizations following the calendar year in which the corresponding changes to the contract are registered by the tax authority; 4), in other cases, the modification of the treaty establishing the consolidated group of taxpayers shall enter into force on the date specified by its parties, but not before the date of registration of the relevant changes by the tax authority. 9. The elimination of mandatory changes to the treaty establishing a consolidated group of taxpayers shall result in the termination of the contract from the 1st number of tax period on the income tax of the organizations, in which the relevant mandatory amendments The modification of the treaty would have to take effect. Article 25-5. The rights and responsibilities of the responsible participant and other members of the consolidated group taxpayers 1. The responsible member of the consolidated group of taxpayers, unless otherwise provided for in this Code, exercises rights and obligations under this Code of Taxpayers for corporate profits, The relationship between the law on taxes and fees arising from the action of the consolidated group of taxpayers. 2. The responsible participant of the consolidated group of taxpayers has the right: 1) to submit to the tax authorities and their officials any explanations on the calculation and payment of the income tax on the organizations (advance payments). The consolidated group of taxpayers; 2) to be present during the tax inspections carried out in connection with the payment of tax on income of the organizations on the consolidated group of taxpayers, at the location of any a member of such a group and its separate units; 3) To receive copies of the tax audit certificates and tax authority decisions issued as a result of the payment of tax on the profits of the organizations on the consolidated group of taxpayers, as well as to receive payment requests Income tax of the organizations (advance payments) and other documents related to the action of the consolidated group of taxpayers; 4) to participate in the consideration by the head (deputy head) of the tax authority of the materials tax audits and additional tax control activities, in connection with the payment of tax on the profits of the organizations of the consolidated group of taxpayers, in the cases and procedures provided for by Article 101 of this Code; 5) to receive information about the participants from the tax authorities The consolidated group of taxpayers who comprise tax secrecy; 6) to challenge, in accordance with the established procedure, the acts of tax authorities, other authorized bodies and the acts or omissions of their officials, including for the benefit of of individual participants in the consolidated group of taxpayers in relation to The performance of their duties (exercise of rights) in calculating the income tax of the organizations of the consolidated group of taxpayers; 7) to apply to the tax authority with a statement of set-off (return) of the surplus tax on Profit organizations from the consolidated group of taxpayers. 3. The responsible participant of the consolidated group of taxpayers is obliged: 1) to represent in the order and time required by this Code, the tax authority for registration of the treaty establishing the consolidated group of the consolidated group of taxpayers, decision or notice to terminate the consolidated group of taxpayers; 2) tax, calculate and pay taxes Organizations (advance payments) for the consolidated group Taxpayers in accordance with the procedure established by Chapter 25 of this Code; 3) to submit to the tax authority a tax declaration on the income tax of the organizations of the consolidated group of taxpayers, as well as documents received by the tax authorities. from other members of this group, in the same order and time as is established by this Code; 4) in cases where the consolidated group of taxpayers is terminated, and the (or) withdrawal of the organization from the consolidated group of the taxpayer to represent the other members of the group (including the information required for the calculation and payment of the income tax on the organizations (advance payments) and the collection of tax returns for the relevant accounting and tax periods, in order and in time, which are provided for by the treaty establishing the consolidated group of taxpayers; 5) to pay the arrears, penalties and fines arising from the performance of the tax-paying duty of the organizations a consolidated group of taxpayers; 6) inform participants A consolidated group of taxpayers to request payment of taxes and charges within five days from the date of receipt; 7. the information needed for tax authorities to implement tax control measures and to execute taxpayer duties on the income tax of the organizations of the consolidated group of taxpayers; 8) to represent the primary documents, tax records and other information on A consolidated group of taxpayers, which is claimed in the framework of tax control measures by the tax authority registered with the formation of the specified group. 4. The responsible party to the consolidated group of taxpayers, within the limits of the powers vested in him, has other rights and other duties of the taxpayer under this Code. 5. The participants of the consolidated group of taxpayers are obliged: 1) to represent (including in electronic form) the responsible party member of the consolidated group of taxpayers of the tax base of the tax base on income of the organizations in the income and expenditure they received, the register of tax records and other documents required by the responsible party of the group for the performance of their duties and the exercise of the taxpayer's income tax rights of the organizations a consolidated group of taxpayers; 2) to submit to the tax authorities, within the limits set by this Code, the time and order of the documents claimed and other information when the tax authority exercises tax control activities in connection with the operation of the consolidated group taxpayers; (3) to pay taxes on the profits of the organizations (advance payments) on the consolidated group of taxpayers, appropriate penalties and fines in the event of failure or improper performance of this obligation by the responsible member of the group in accordance with the procedure established by the articles 45-47 of this Code; 4) to perform all actions and provide all documents required for registration of a treaty establishing a consolidated group of taxpayers and its changes; 5) in case of non-compliance the conditions provided for in Article 25-2 of this Code, immediately notify the responsible party member of the consolidated group of taxpayers and the tax authority in which the contract for the establishment of the specified group is registered; 6) Maintain tax records in accordance with the procedure set out in chapter 25 of this Code . 6. In the event of default or improper performance by the responsible party to the consolidated group of taxpayers of the obligation to pay the profit tax on the organizations (payments in advance, appropriate penalties and fines), the participant (s) The group, which has fulfilled this obligation, acquires (acquires) the right of recourse in the amounts and in the manner prescribed by the civil law of the Russian Federation and the treaty establishing the group. 7. Members of the consolidated group of taxpayers have the right: 1) to receive from the responsible member of the specified group copies of acts, decisions, requirements, acts of reconciliation and other documents made available to the responsible participant a body in connection with the action of the consolidated group of taxpayers; 2) to appeal to a higher tax authority or to a court of law, acts or omissions of their officials, taking into account the circumstances, under this Code; 3) voluntarily The responsibility of the responsible party to the consolidated group of taxpayers to pay the income tax on the organizations of the consolidated group of taxpayers; 4) to be present during the tax audits conducted in connection with to calculate and pay a tax on the profits of the organizations of the consolidated group of taxpayers of the participant and to participate in the consideration of the materials of such tax audits. 8. The organization, when leaving the consolidated group of taxpayers, is obliged: 1) to make changes to the tax accounting from the start of the tax period on the income tax of the organizations, from the 1st of which the said organization came out of a consolidated group of taxpayers to comply with the requirements of Chapter 25 of this Taxpayer's Tax Code, which is not a member of the consolidated group of taxpayers; 2) and pay a corporate income tax (advance payment) based on the actual profit received for the relevant accounting and tax periods within the time limit set out in chapter 25 of this Code for the tax period, from the first number of which the organization withdrew from the consolidated group of tax payers; 3) at the end of the tax period, from the first number of which the said organization withdrew from the consolidated group of taxpayers, to submit to the tax authority at the place of its consideration a tax declaration A tax on the profits of the organizations within the time limits stipulated in Chapter 25 of this Code. 9. The responsible participant of the consolidated group of taxpayers, when leaving the specified group of one or more participants, is obliged: 1) to make appropriate changes to the tax accounting from the start of the tax period The profits of the organizations in which the participant (participants) withdrew from the consolidated group of taxpayers; 2) to recalcull the advance payment of the income tax to organizations in the last reporting period and submit qualified tax declarations to the tax authority at the place of account A tax on the profits of the organizations of the consolidated group of taxpayers. 10. The withdrawal of the organization from the consolidated group of taxpayers does not exempt it from execution in accordance with articles 45 to 47 of the present Code of obligation to pay the profits of the organizations, the corresponding penalties and fines that have arisen in the period when the organization was a member of such a group. This provision applies regardless of whether or not the specified organization was known prior to its withdrawal from the consolidated group of taxpayers of a breach of the said duty or violation of the law The Russian Federation on taxes and fees, or the relevant circumstances, became known to the organization after its withdrawal from the consolidated group of taxpayers. 11. Paragraphs 8 to 10 of this article shall also apply in the event of termination of the consolidated group of taxpayers before the expiry of the period for which it was established. Article 25-6. Termination of the consolidated group of taxpayers 1. A consolidated group of taxpayers shall cease to operate on the basis of at least one of the following circumstances: 1) the end of the contract for the creation of a consolidated group of taxpayers; 2) The termination of the contract establishing the consolidated group of taxpayers by agreement of the parties; 3) the entry into force of the court's decision on the acceptance of the treaty establishing the consolidated group of taxpayers is void; 4) failure to submit to the tax authority within the prescribed time-limit Agreement to modify the treaty establishing the consolidated group of taxpayers in connection with the withdrawal of the specified group of organizations that violated the conditions set out in Article 25-2 of this Code; 5) reorganization (for Elimination of reorganization in the form of transformation), liquidation of the responsible party of the consolidated group of taxpayers; 6) Insolvency (bankruptcy) under The laws of the Russian Federation on insolvency (bankruptcy); 7) the failure of the responsible party to the consolidated group of taxpayers to comply with the conditions provided for in article 25-2 of this Code; 8) To avoid making mandatory changes to the treaty on the creation of a consolidated group of taxpayers. 2. The acquisition (sale) of shares (shares) in the statutory (warehousing) capital (fund) of the member organization of the consolidated group of taxpayers, which does not result in a breach of the conditions provided for in article 25-2, paragraph 2, of the present Code Termination of the consolidated group of taxpayers. 3. If there is a circumstance referred to in paragraph 1 (2) of this article, the responsible party to the consolidated group of taxpayers is obliged to send the decision to the tax authority that registered the creation of the group. The termination of the activity of such a group, signed by the authorized representatives of all participating organizations of the consolidated group of taxpayers, will be terminated within five days from the date of the relevant decision. If there are circumstances specified in subparagraphs 1, 3 to 7 of paragraph 1 of this article, the responsible party member of the consolidated group of taxpayers is obliged to send to the tax authority that registered the formation of the group, A free-form notification, with an indication of the date of occurrence of such circumstances. Within five days from the date of receipt of the documents referred to in paragraphs 1 and 2 of this paragraph, information on the termination of the consolidated group of taxpayers is sent by the tax authority to the tax authorities The presence of participating organizations of the consolidated group of taxpayers, as well as the location of the separate units of the participating organizations of the consolidated group of taxpayers. 4. The consolidated group of taxpayers shall cease the tax period on the income tax period of the organizations following the tax period in which the circumstances referred to in paragraph 1 of this Article have arisen, if not otherwise. is provided for in this Code. 5. If there is a basis under paragraph 1 (3) of this article, the consolidated group of taxpayers shall terminate the profit tax on the organizations in which the decision entered into force on the first number of the reporting period The court referred to in paragraph 1, subparagraph 3, of this article. 6. If there is a basis under paragraph 1 (4) of this Article, the consolidated group of taxpayers shall terminate the income tax period of the organizations in which the member of the group breached the tax period. the conditions set out in article 25-2 of this Code. 7. If there are grounds set out in paragraphs 5 to 7 of paragraph 1 of this Article, the consolidated group of taxpayers shall terminate the tax period on the income tax of the organizations in which the consolidated tax period has been effected. reorganization (with the exception of reorganization in the form of conversion) or the liquidation of a responsible member of the group, or the insolvency (bankruptcy) proceedings in accordance with the OF THE PRESIDENT OF THE RUSSIAN FEDERATION or a failure by this responsible party to comply with the conditions provided for in article 25-2 of this Code. "; (2) in article 29: (a) paragraph 1 of paragraph 3, shall be supplemented with the words" unless otherwise provided for in this Code ". Code "; b) supplement paragraph 4 with the following: " 4. The responsible participant of the consolidated group of taxpayers is the authorized representative of all the participants of the consolidated group of taxpayers under the law. Regardless of the provisions of the treaty establishing the consolidated taxpayer, the responsible party member is entitled to represent the interests of the members of the consolidated group in the following legal relations: 1) in legal relations relating to the registration in the tax authorities of the treaty establishing the consolidated group of taxpayers, as well as changes to the treaty, the decisions on the extension of the duration of the treaty and its termination; 2) in Enforcement of penalty from a participant A consolidated group of tax payers on the income tax of organizations on the consolidated group of taxpayers; 3) in legal relations related to the organization's involvement in tax offences, in connection with the participation in the consolidated group of taxpayers; 4) in other cases where, by the nature of the acts (omission) of the tax authority, they directly affect the rights of the organization which is a consolidated group of taxpayers. "; (c) to supplement paragraph 5 with the following: " 5. At the end of the period of validity, upon early termination or termination of the treaty establishing the consolidated group of taxpayers, the person who was a responsible member of the group shall retain the powers provided for in paragraph 4 of this Regulation. Articles. "; g) to supplement paragraph 6 with the following: " 6. A person who is a responsible member of the consolidated group of taxpayers is entitled to delegate the powers conferred on him by this Code to represent the interests of the members of the group to third parties on the basis of a power of attorney, issued in accordance with the procedure established by the civil law of the Russian Federation. "; 3) in article 32, paragraph 1: (a) to supplement subparagraph 10-1 as follows: " 10-1) to represent the responsible party A consolidated group of taxpayers at the request of the taxpayer, to the consolidated group of taxpayers and the participants in this group on the income tax of the organizations; "; b) to supplement paragraph 13 with the following: "13) at the statement of the responsible party of the consolidated group of taxpayers to issue copies of the decisions taken by the tax authority in respect of the consolidated group of taxpayers."; the words "the taxpayer," to add " to the responsible a party to the consolidated group of taxpayers, "; 5) paragraph 3 (1) of article 44, as follows: " 1) with the payment of tax and/or tax collection by the taxpayer, the collecting party and (or) the participant of the consolidated group of taxpayers in the cases provided for by this Code; "; 6) in article 45: (a) in paragraph 1: the first sentence should be supplemented with the following sentence:" Obligation to pay the tax The profit of the organizations on the consolidated group of taxpayers is executed a responsible member of this group, unless otherwise provided by this Code. "; paragraph 2, after the word" Taxpayer ", add the words" or in the cases established by this Code, the member of the consolidated group taxpayers "; paragraph 3 after" taxpayer "add" (responsible party to the consolidated group of taxpayers) "; b) first paragraph 3 after the word" taxpayer " to supplement " or in the cases prescribed by this Code, of the consolidated group of taxpayers "; in) in paragraph 8 of the word" and tax agents "to read", tax agents and responsible party to the consolidated group of taxpayers "; 7) in article 46: (a) Paragraph 7 is amended to read as follows: " With regard to the profit tax on the organizations of the consolidated group of taxpayers, the tax authority is entitled to collect the tax from other property of one or more of the property members of this group, with insufficient or no money funds in accounts in banks of all participants in the said consolidated group of taxpayers or in the absence of information about their accounts. "; b) to supplement paragraph 11 with the following content: " 11. The provisions of this article shall apply to the recovery of the income tax of the organizations of the consolidated group of taxpayers, the corresponding penalties and fines from the bank accounts of the participants in the group, taking into account the following: { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b tax (no) cash held in bank accounts by the responsible participant The consolidated group of taxpayers to collect the full amount of tax to recover the remaining uncollected tax amount is made at the expense of all other participants of this group at the expense of the funds in the banks, with the tax authority independently determines the sequence of such recovery based on the information available to the taxpayer. The basis for the recovery of tax in this case is a requirement addressed to the responsible member of the consolidated group of taxpayers. In case of insufficient cash in bank accounts of a member of the consolidated group of taxpayers at the recovery of the tax in accordance with this subparagraph, recovery of the remaining uncollected amount is made for a bank account with any other member of this group; 3) when paying the tax, including in part, one of the participants in the consolidated group of taxpayers shall terminate the collection procedure in the paid part; 4) on a member of the consolidated group of taxpayers, in The decision to levy a tax on the profits of the organizations of the consolidated group of taxpayers is subject to the rights and guarantees provided for in this article for the taxpayers; 5) The penalty shall be taken in the manner prescribed by this article after the expiration of the period established in the tax claim submitted to the responsible party of the consolidated group of taxpayers, but no later than six months after the date of expiry of the date of payment. The expiry of that period. A decision on the recovery made after the expiry of that period shall be deemed null and void. In this case, the tax authority may apply to the court at the place of placing the responsible member of the consolidated group of taxpayers at the tax authority with a statement on the recovery of the tax at the same time from all the participants in the consolidated Taxpayers ' groups. Such a statement may be submitted to the court within six months after the expiry of the period for the collection of the tax established by this article. The period of application may be restored by the court; 6) the decision on the recovery taken against the responsible party or other participant of the consolidated group of taxpayers, the action or Inactivity by tax authorities and their officials in the enforcement of the recovery procedure can be challenged by such participants on grounds of violation of the procedure for the enforcement of the recovery procedure. "; . 11 to read: " 11. The provisions of this article shall apply to the collection of the income tax of the organizations of the consolidated group of taxpayers, the corresponding penalties and fines from the property of the members of the group, taking into account the following characteristics: 1) the recovery of the tax from the property of the members of the consolidated group of taxpayers is primarily made by cash and cash in the banks of the responsible member of the group, which has not been collected penalty pursuant to Article 46 of this Code; 2) Insufficiency (no) of the responsible party in the consolidated group of taxpayers of cash and money in banks that have not been reprimanded in accordance with article 46 of this Code, The tax is paid to other members of this group by cash and money in banks that have not been reprimanded in accordance with article 46 of this Code; 3) if insufficient (no) of the consolidated group of taxpayers in cash and funds in banks that have not been reprimanded in accordance with article 46 of this Code, the recovery of the tax shall be made at the expense of the property of the responsible party in the group in the order set out in the subparagraphs 2-6 paragraph 5 of this Article; 4) in case of insufficient assets of the responsible party of the consolidated group of taxpayers to fulfill the obligation to pay tax on income of the organizations on the consolidated group Taxpayers, penalties and fines to be collected of other property of other members of the group in the sequence set out in paragraphs 2 to 6 of paragraph 5 of this article. "; 9) in article 52: (a), paragraph 1, shall be supplemented with the words", unless otherwise provided for in the present report ". Code "; b) supplement paragraph 5 with the following: " 5. The corporate profit tax amount calculated by the consolidated group of taxpayers is calculated by the responsible party member based on the data available to it, including the data provided by other participants in the consolidated group groups. "; 10) to supplement paragraph 3 with the following: " 3. With respect to the corporate income tax payable on the consolidated group of taxpayers, the change in the period of payment of tax is not made. "; 11), article 69, paragraph 2, add the following paragraph: " the presence of a tax on the profits of the organizations of the consolidated group of taxpayers is sent to the responsible member of the group. "; 12) in article 70: (a) the first paragraph of paragraph 1 after The words "to the taxpayer" should be supplemented by the words " to the responsible party of the consolidated group of taxpayers) "; b) paragraph 2 after" taxpayer "with the words" (the responsible participant of the consolidated group of taxpayers) "; 13) in article 75: (a) the paragraph 3: in the first paragraph of the first word "Chapter 26-1" should be replaced by "chapters 25 and 26-1"; second paragraph: of the taxpayer to which under article 46 of this Code, measures were taken to enforce the enforcement of the tax) due to the fact that the tax authority had imposed a seizure on the property of the taxpayer or on the decision of the court to impose interim measures of protection in the form The suspension of transactions on the accounts of the taxpayer (a member of the consolidated group of taxpayers, to which, pursuant to article 46 of this Code, measures have been taken to enforce the recovery of the tax) in the bank, funds or property of the taxpayer (member of the consolidated group Taxpayers). In this case, the penalty shall not be accrued for the entire period of the said circumstances. The filing of an application for deferments (installments) or an investment tax credit does not suspend the assessment of the amount of the tax payable. "; (b) in paragraph 7 of the word" and tax agents "to be replaced by the words" and the consolidated group of taxpayers "; 14) to add article 76 to paragraph 13 reading: " 13. The rules set out in this article shall apply in the light of the special circumstances provided for in this paragraph with respect to the payment of a tax on the profits of the organizations of the consolidated group of taxpayers. The suspension of transactions of the participants of the consolidated group of taxpayers in the bank accounts in the same order as the tax authority is subject to the procedure of application of the recovery of funds to the bank. In accordance with article 46, paragraph 11, of the Code. Decisions to suspend accounts in the bank of the responsible member of the consolidated group of taxpayers and other members of this group may also be taken in the manner provided for in this Article, in the case of Failure to submit a tax declaration on the income tax of the organizations of the consolidated group of taxpayers to the tax authority within 10 days after the deadline for the submission of such a declaration. In such a case, decisions to suspend bank accounts may be taken simultaneously to all members of the group. "; (15) in article 77: (a) paragraph 14, in addition to the words" and the responsible participant in the consolidated "; b) to supplement paragraph 15 with the following: " 15. The rules set out in this article shall apply in the light of the special circumstances provided for in this paragraph with respect to the payment of a tax on the profits of the organizations of the consolidated group of taxpayers. Seizure of property of the participants of the consolidated group of taxpayers is carried out in the same order in which the tax authority performs the procedure of collecting the recovery on the property of the taxpayer in accordance with Article 47, paragraph 11, of this Code. "; 16) in article 78: (a), paragraph 9, add the following paragraphs to the following paragraphs: " The amounts of the surplus tax on the profits of the organizations of the consolidated group Taxpayers are to be credited (return) to the responsible member of the group in the procedure set out in this article. In the case of the termination of the treaty establishing the consolidated group of taxpayers, the amount of the surplus paid to the organizations of the consolidated group of taxpayers not to be credited (uncredited) to the account under this group, the entity that was a responsible party to the consolidated group of taxpayers should be credited with the statement. Refers to the responsible participant of the consolidated group of taxpayers of the amount of the surplus tax on profit on the consolidated group of taxpayers is not made if he has arrears on other taxes of the relevant type or debt of the appropriate penalties, as well as the penalties to be recovered in the cases provided for in this Code. "; (b) in the first paragraph of paragraph 14 of the phrase" and the tax payers "to be replaced by the words", the tax payers and the responsible party member of the consolidated group taxpayers "; 17) in article 79 (9): (a) in the first paragraph of the first word" and tax payers "should be replaced by the words", payers and the responsible party to the consolidated group of taxpayers "; b) add the following paragraph: " The profit tax amounts for the organizations of the consolidated group of tax payers, exquisite from the participants in this group, shall be credited (returned) to the responsible member of the consolidated group of the taxpayer. "; 18) Article 80 supplement paragraph 11 with the following: " 11. The peculiarities of the tax authority's tax declaration of the consolidated group of taxpayers are determined by Chapter 25 of this Code. "; The consolidated tax review of the consolidated group of taxpayers is carried out in accordance with the procedure established by this article, on the basis of tax declarations (calculations) and documents submitted by the responsible party. Other documents on the activities of this group, which are available to the tax authority. When performing a lateral tax audit of a consolidated group of taxpayers, the tax authority has the right to request a copy of the documents to be submitted with the tax declaration by the responsible member of the group on the income tax of the organizations of the consolidated group of taxpayers, in accordance with chapter 25 of this Code, including those relating to the activities of other members of the group under review. The necessary explanations and documents for the consolidated group of taxpayers shall be submitted by the responsible party to this group. "; 20) to supplement paragraph 18 with the following: " 18. The rules set out in this article shall apply when conducting tax audits of the consolidated group of taxpayers, taking into account the peculiarities set out in Article 89-1 of this Code. "; 21) to supplement the article. 89-1, to read: " Article 89-1. { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b The tax audit of the consolidated group of taxpayers is carried out in relation to the profit tax on the organizations of the consolidated group of taxpayers on the territory (premises) of the responsible party of the group and on the territories (in rooms) of other members of the group on the basis of a decision by the head (deputy head) of the tax authority. If a participant in the consolidated group of taxpayers is not able to provide a room for an off-site tax inspection, a retreats of such a participant may take place on the basis of a tax audit. the location of the relevant tax authority. 2. The decision to carry out a tax inspection of the consolidated group of taxpayers is made by the tax authority, which has carried out the production of a responsible member of this group. Self-engaged tax verification of a branch or representation of a member of the consolidated group of taxpayers is not carried out. The decision to conduct a tax audit of the consolidated group of taxpayers specifies: full and abbreviated names of the participants in the consolidated group of taxpayers; tax The periods for which the inspection is performed; posts, last names and initials of the tax authority assigned to the inspection. Officials specified in the decision to carry out a tax inspection of the consolidated group of taxpayers may participate in the review of all participants of the consolidated group of taxpayers. The form of the said decision shall be approved by the federal executive authority responsible for the control and supervision of taxes and duties. 3. The conduct of a tax inspection of the consolidated group of taxpayers in accordance with the procedure established by article 89 of this Code does not preclude the holding of independent visiting tax checks by the members of this tax group, which are not to be calculated and paid by the consolidated group of taxpayers, with a separate presentation of the results of such checks. 4. The subject of a field tax audit of the consolidated group of taxpayers is the correctness of the calculation and the timeliness of the payment of the income tax to the organizations in this group. 5. The tax audit of the consolidated group of taxpayers cannot last for more than two months. The period of time is increased by the number of months, equal to the number of participants in the consolidated group of taxpayers (in addition to the responsible member of the group), but not more than one year. 6. In the cases and procedures provided for in article 89, paragraph 9, of this Code, the decision to suspend the tax inspection of the consolidated group of taxpayers is issued by the head (deputy head) of the tax authority, which issued the decision to carry out such a test. 7. The retreats of the consolidated tax group of the consolidated tax group are recognized as an off-site tax inspection carried out regardless of the time of the previous inspection of the group for the same tax periods. 8. A representative of the responsible party of the consolidated group of taxpayers shall be presented with reference to the field tax inspection carried out in accordance with article 89, paragraph 1, of the Consolidated Tax Code. "; The words "the taxpayer's tax payer, the tax agent" should be replaced with the words "the taxpayer, the tax agent, the tax agent, the participant of the consolidated group of taxpayers," to supplement the words ", the participant the consolidated group of taxpayers "; 23) paragraph 1 Article 92 after the word "taxpayer" add "(a member of the consolidated group of taxpayers)"; 24) in article 93: (a) in paragraph 3: paragraph 1 after the words "10 days" add words " (20 days -in the tax audit of the consolidated group of taxpayers) "; , in the second paragraph of" 10 days ", replace the words" set by this paragraph of the term "; with the following paragraph: " At of the consolidated group tax audit the extension of the time limit is not less than 10 days. "; b) paragraph 5, after the word" the person to be checked ", add the words" (consolidated group of taxpayers) "; 25) Article 93-1 to add to paragraph 8 , to read: " 8. The procedure provided for in this article shall also apply to the collection of documents (information) relating to the members of the consolidated group of taxpayers. "; 26) paragraph 2 Article 94, paragraph 1, amend to read: "The ruling shall be subject to approval by the head (s) of the tax authority who issued the tax inspection decision."; 27) Article 95, paragraph 6 add the following paragraph: " To carry out tax inspections of the consolidated group of taxpayers, the responsible member of the group is subject to the decision on the appointment of expertise. "; 28) in article 100: (a) the following paragraph: " As a result of the retreats of the consolidated group of taxpayers, within three months from the date of the certificate of the retreats conducted by the authorized officials Tax authorities should be in a prescribed form an act of tax check. "; b) paragraph 2 should be redrafted to read: " 2. The tax audit certificate shall be signed by the persons performing the check and by the person against whom the inspection was conducted (by its representative). In the tax audit of the consolidated group of taxpayers, the act of the tax audit is signed by the persons who carried out the relevant inspection and by the responsible party (its representative). On the refusal of the tax person or his or her representative (the responsible party to the consolidated group of taxpayers) to sign the act in the act of tax verification. "; c) in paragraph 3: subpara. 2 after the words "the person under review" should be supplemented with the words "(participants of the consolidated group of taxpayers)"; of the consolidated group of taxpayers) "; , para. 5 add the following paragraph: " When performing a tax audit of the consolidated group of taxpayers, an act of a tax check within 10 days from the date of this act is given to the responsible member of the consolidated group of the taxpayers in the manner prescribed by this paragraph. "; d) paragraph 6 should be added to the following paragraph: " Written objections on the act of tax verification by the consolidated group of taxpayers shall be submitted. responsibilities of the team within 30 days from the date of of the receipt of the said act. At the same time, the responsible party to the consolidated group of taxpayers is entitled to attach documents (certified copies thereof) to the tax authority confirming the validity of its objections within the agreed time limit. "; 29) in article 101: a) in paragraph 2: the first sentence should be supplemented with the following sentence: " When performing a tax audit of the consolidated group of taxpayers, notice of the time and place of the review the tax audit material is sent to the responsible participant of this group, which is recognized by the person under review for the purposes of this article. "; the second sentence should be supplemented with the following sentence:" When conducting a tax audit of the consolidated group of taxpayers in the review process The tax verification material is entitled to participate by the representatives of the responsible party of this group, other members of the group. "; add the following paragraphs: " Obligation to notify participants of the consolidated group of taxpayers on time and place of consideration the responsible member of this group is responsible for the tax audit. The duty to be carried out by a responsible party in this group is not a reason for postponing consideration of the tax audit material. The tax authority is obliged to notify a member of the consolidated group of taxpayers about the time and place of consideration of the tax review materials if the tax check on the consolidated group of taxpayers is available a proposal to bring this party to account for the commission of a tax offence. "; b) paragraph 2, paragraph 4, amend to read: " When examining the materials of a tax review, evidence submitted, including documents previously claimed Persons who have been subject to a tax check (including the consolidated group of taxpayers), documents submitted to the tax authorities when carrying out or visiting the tax authorities Documents available to the tax authority. The use of evidence obtained in violation of this Code is not permitted. If the documents (information) about the activity of the taxpayer (the consolidated group of taxpayers) were submitted to the tax authority in violation of the deadlines set by this Code, the documents received by the tax authority (information) did not shall be deemed to be in violation of this Code. During the review of the tax audit materials, it may be decided that a witness, expert, expert. "; (1), paragraph 5, subparagraph 1, after the words" tax verification ", may be involved. in addition to the words "(participant (participants) of the consolidated group of taxpayers)"; d) first paragraph 6 after the words "one month" with the words "(two months-when checking the consolidated group of taxpayers)"; (d) In paragraph 7, subparagraph (1), the word "delicts" should be replaced by the words " " delicts. When checking the consolidated group of taxpayers, the decision may include an indication of the prosecution of one or more members of the group; "; (e) the first paragraph of paragraph 9 should read as follows: " 9. Decision on prosecution for tax offence and decision not to prosecute for tax offence (excluding decisions taken on the outcome of the proceedings) A tax audit of the consolidated group of taxpayers shall take effect 10 days from the date of service to the person (s) for which the relevant decision has been made. Decision on prosecution for tax offence and decision not to prosecute the tax offence arising from the review of the tax retreats The consolidated group of taxpayers shall enter into force 20 days after delivery to the responsible member of the group. In so doing, the decision must be handed over within five days after the date of its issuance. In the event that a decision cannot be handed over, it shall be sent to the taxpayer by mail by registered letter and shall be deemed to have been received six days from the date of the registered letter. "; , paragraph 10, add the following paragraph content: " In the event that the decision referred to in paragraph 7 of this article is made by the results of the review of the retreats of the consolidated group of taxpayers set out in this article The interim measures could be taken against the participants in the group. In the first instance, interim measures of protection are taken against the responsible party in that group. If the interim measures taken in respect of the designated responsible party are insufficient for the enforcement of the decision referred to in paragraph 7 of this article, interim measures may be taken to other members of the consolidated group of the taxpayers in the order and subject to the limitations imposed by article 46, paragraph 11, of this Code. "; on the results of the review of the materials of the field tax audit The consolidated group of taxpayers is appealed against by the responsible member of this group, and in terms of involving another member of this group liable for the commission of a tax violation can be independently appealed against such a person. As a participant. "; 31), add the following addition to article 102: " 2-1. It is not the disclosure of tax secrecy by the tax authority to the responsible party to the consolidated group of taxpayers who are members of the tax secret group. "; 32) in article 105-14, paragraph 4: (a) The first paragraph should read: " 4. Regardless of whether the transactions meet the conditions set forth in paragraphs 1 to 3 of this article, the following transactions are not recognized as controlled: "; b) sub-paragraph 1 restate: " (1) of which are members of the same consolidated group of tax payers established under this Code (excluding transactions that are the subject of the extracted mineral tax recognized by the tax object) for the extraction of minerals in which taxation is shall be based on the tax rate established in per cent); "; 33) the second paragraph of article 105, paragraph 1, should read: " The operation of the pricing agreement may be extended for the period, Expired from the 1st of the calendar year, in which the taxpayer contacted the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, with a statement of the conclusion of the agreement before the date of entry into force of the said Agreement. "; 34) to supplement paragraph 4 with the following Content: " 4. It is not an offence for the consolidated group of taxpayers to pay a tax on the consolidated group of taxpayers to pay a tax on the consolidated group of taxpayers as a result of the underestimation of the tax base, inoco Inappropriate calculation of corporate income tax on the consolidated group of taxpayers or other unlawful acts (omissions), if caused by a report of unreliable data (non-reporting) that affected the completeness of the payment tax, other member of the consolidated group "Taxpayers brought to justice under Article 122-1 of this Code."; 35) to supplement Article 122-1 as follows: " Article 122-1. Report by a member of the consolidated group taxpayers to the responsible participant this group of untrusted (non-reporting) data that caused the failure or incomplete tax payment on { \cs6\f1\cf6\lang1024 } Organizations { \cs6\f1\cf6\lang1024 } { \b Report by a member of the consolidated group of taxpayers to the responsible participant of this group of unreliable data (non-reporting), which led to the failure or partial payment of the corporate profit tax on the consolidated group Taxpayers will be liable to a fine of 20 per cent of the unpaid tax amount. 2. The acts referred to in paragraph 1 of this article, committed intentionally, result in a fine of 40 per cent of the unpaid tax amount. "; Content: " A member of the consolidated group of taxpayers has the right to challenge the decision of the tax authority in court to hold him accountable for the commission of the tax offence. The appeal to the arbitral tribunal and the relevant court acts of the requesting member of the consolidated group of taxpayers notifies the rest of the group. "; b) the second paragraph is considered to be the third paragraph. Article 2 Amend Part Two of the Tax Code of the Russian Federation (Collection of legislation of the Russian Federation, 2000, N 32, sect. 3340; 2001, N 33, Art. 3413; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3027, 3033; 2003, N 1, st. 2, 6; N 28, est. 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 31, st. 3220, 3231; N 34, st. 3520, 3522, 3525; N 35, sect. 3607; N 41, est. 3994; 2005, N 1, article 30; N 24, est. 2312; N 30, sect. 3128; N 52, sect. 5581; 2006, N 3, sect. 280; N 23, st. 2382; N 31, est. 3436, 3443; N 45, est. 4627; N 52, sect. 5498; 2007, N 1, st. 31, 39; N 21, est. 2462; N 22, st. 2563, 2564; N 31, st. 3991, 4013; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 18, sect. 1942; N 27, sect. 3126; N 30, est. 3591, 3614; N 48, est. 5500, 5519; N 49, stop. 5723; N 52, 6237; 2009, N 1, sect. 13, 21, 31; N 11, 100. 1265; N 29, st. 3598, 3639; N 30, stop. 3739; N 48, sect. 5711, 5731; N 51, est. 6153, 6155; N 52, sect. 6444, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 31, est. 4198; N 32, sect. 4298; N 40, sect. 4969; N 47, st. 6034; N 48, sect. 6247; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21, 37; N 11, st. 1492; N 24, est. 3357; N 27, sect. 3881; N 29, st. 4291; N 30, est. 4563, 4575, 4583, 4587, 4593, 4597), as follows: 1) Article 246, paragraph 1, add the following paragraphs: " Organizations that are responsible members of the consolidated group of taxpayers, are recognized by taxpayers in respect of the income tax of the organizations in this consolidated group of taxpayers. Members of the consolidated group of taxpayers act as tax payers for the profits of the organizations of the consolidated group of taxpayers in the part necessary for its calculation by the responsible party of this group. "; 2) in the second article 247: (a) paragraph 1 after the word" organizations "to be supplemented by the words" not members of the consolidated group of taxpayers, "; b) to supplement paragraph 4 of the following content: " 4) for participating organizations The consolidated group of taxpayers is the aggregate profit of the participants in the consolidated group of taxpayers, calculated in accordance with the procedure established by paragraph 1 of Article 278-1 and Article 288, paragraph 6. of this Code. "; 3), article 251, paragraph 1, add the following: " 44) money received by the responsible party to the consolidated group of taxpayers from other members of the group to pay the tax (down payments, penalties, fines) in the order, The consolidated group of taxpayers, as well as the funds received by the consolidated group of taxpayers from the responsible participant of this group of taxpayers in connection with the clarification the amount of the tax (advance payments, penalties, fines) to be paid in this group of taxpayers. "; 4) Article 270 to supplement paragraph 48-14, as follows: " 48-14) in the form of money transferred by the participant the consolidated group of taxpayers in charge a member of this group for the payment of the tax (advances, penalties, fines) in the manner prescribed by this Code for the consolidated group of taxpayers, as well as the funds transferred by the responsible party to the consolidated of the group of taxpayers to the group in connection with the clarification of the amount of the tax (advance payments, penalties, fines) to be paid in this consolidated group of taxpayers; "; 5) article 274 should be added to paragraph 19 of the following table of contents: " 19. The tax base on profits received by the members of the consolidated group of taxpayers is determined by the responsible party of the group in accordance with the procedure established by this article, taking into account the particularities established by Articles 278-1 and 288. of this Code. "; 6) to supplement article 278-1, to read: " Article 278-1. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } The tax base on income received by all participants of the consolidated group of taxpayers (hereinafter referred to as the consolidated tax base) is determined by the amount of all income and the sum of all expenses of the participants A consolidated group of taxpayers considered to be taxable, taking into account the characteristics set out in this article. The consolidated tax base does not include the revenues of the consolidated group of taxpayers to be taxed from the source of income. 2. The tax records of transactions carried out between the members of the consolidated group of taxpayers are accounted for in accordance with article 321-2 of this Code. 3. The participants in the consolidated group of taxpayers shall not form reserves for doubtful debts in accordance with Article 266 of this Code in respect of the debts of one of the participants in this group to other participants in such a group. The participants in the consolidated group of taxpayers restore the reserve on doubtful debts to the amount of debt owed to other participants of this group. The corresponding amounts are included in the unrealized income in the tax period preceding the tax period in which the taxpayer became a party to the consolidated group of taxpayers. 4. The participants in the consolidated group of taxpayers shall not form reserves for guarantee repair and guarantee services in accordance with Article 267 of this Code in the implementation of goods (works) by other participants of this group. When a taxpayer enters a consolidated group of taxpayers, the reserve for warranty repair and warranty service is restored to the amount of the reserves relating to goods (works) implemented by the other the members of this group. In doing so, an adjustment is made for a reserve, defined in accordance with paragraph 3 of article 267 of this Code, excluding transactions between members of one consolidated group of taxpayers in the determination of indicators (b) Actual expenditure incurred by the taxpayer for warranty repair and warranty service, in the amount of proceeds from the sale of the specified goods (works) for the previous three years, as well as proceeds from the sale of the said goods (works) for the reporting year (tax) period. Adjusting the sales revenue indicator from the previous three years to the start of the tax period, in which the taxpayer became a member of the consolidated group of taxpayers, is not produced. In the tax periods in which the taxpayer is a member of the consolidated group of taxpayers, this figure does not include the proceeds from the sale of these goods (works) to other participants of such group. The amounts of the restored reserve for warranty repair and warranty service, including as a result of a decrease in the reserve size limit, are included in the unrealized income in the tax period prior to the tax period in which the taxpayer became a member of the consolidated group of taxpayers. 5. The banks that are members of the consolidated group of taxpayers do not form reserves for possible losses on loans and related debt, including debt on interbank loans and deposits, in accordance with Article 292 of the present Code, concerning the debts of one of the members of the consolidated group of taxpayers to other members of the group. The banks are restoring a reserve for possible losses on loan and related debt, including arrears on interbank loans and deposits, on the amount of debts owed to other participants in the group. The corresponding amounts are included in the unrealized income in the tax period preceding the tax period in which the bank became a member of the consolidated group of taxpayers. 6. Members of the consolidated group of taxpayers who suffer losses, calculated in accordance with this chapter, in tax periods prior to the tax period of their becoming a part of this group may not reduce the consolidated amount The tax base on the full amount of their loss (part of this amount) (to transfer the loss to the future) in the manner established by articles 275 to 1 and 283 of this Code, starting with the tax period in which they are part of the group. It is not possible to sum the losses of the consolidated group of taxpayers (including losses incurred from the use of service facilities and farms, in accordance with article 275-1 of this Code), which they have suffered prior to joining the group, with the consolidated tax base. This provision also applies to losses incurred by organizations that have joined the consolidated group of taxpayers by joining or joining a member of the group. 7. Tax treatment of expenditure under paragraphs 16 and 24-1 of part two of article 255, article 262, paragraph 2, article 262, paragraph 2, article 264, paragraphs 2 and 4, article 266, paragraph 4, article 266, paragraph 4, paragraph 2 Article 296 of this Code applies to each member of the consolidated group of taxpayers. 8. Features of the tax base definition of securities transactions and financial instruments for urgent transactions established by this Code for taxpayers who are not professional participants in the securities market, in part The calculation of the tax base, as well as the reduction of the tax base on the amount of losses received and the transfer of losses to the future, shall apply to the calculation of the consolidated tax base. 9. The rules set out in this article shall apply only to the determination of the tax base to which the tax rate applies, as set out in article 284, paragraph 1, of this Code. Members of the consolidated group of taxpayers independently, in accordance with this chapter, determine the tax base to which other tax rates apply. The tax base specified in this paragraph is not included in the tax calculation for the consolidated group of taxpayers. "; 7) in article 283: (a), after the digits" 275-1, "add" 278-1, "; b) supplement paragraph 6 with the following: " 6. If the consolidated group of taxpayers incurred a loss (loss) in the previous tax period or prior tax periods, the responsible member of such a group is entitled to reduce the consolidated tax base of the current tax (a) The accounts of the Organization are submitted to the United States. The organization that was a member of the consolidated group of taxpayers after leaving this group (the termination of this group): 1) is not entitled to reduce the tax base of the current tax period by the amount the loss received by the specified group during the period of its operation (part of this amount); 2) is entitled to reduce the tax base of the current tax period by the amount of the loss that the organization has received from tax periods (part of this amount) amount) in which it was not a member of the consolidated group The Conference of the States Members of the United Nations that are members of the Group of States. At the same time, the period stipulated in paragraph 2 of this article, during which the taxpayer is entitled to carry out the transfer of the loss to the future, shall be increased by the number of years during which the taxpayer was a member of the consolidated Taxpayers ' groups. If an organization that was a member of the consolidated group of taxpayers was reorganized as a merger or accession in the specified group, after leaving the specified group (termination of this group) the organization may also reduce the tax base of the current tax period by the amount of the loss received by the organizations (as part of that amount), the successor of which is the organization that emerged from the tax period groups, based on tax periods in which such restructured organizations are not were members of the consolidated group of taxpayers, in the manner and under the conditions set out in this article. If an organization that was a member of the consolidated group of taxpayers was reconstituted during its participation in the group, after leaving the group, the organization was separated This group also has the right to reduce the tax base of the current tax period by the amount of the loss received by the organization (as part of that amount), the successor of which is the organization that emerged from the group, the results of tax periods in which such a restructured organization is not was a member of the consolidated group of taxpayers, in the manner and under the conditions provided for in this article, subject to article 50 of this Code. "; 8) in article 286: a) in paragraph 2: in the paragraph in the first word "paragraphs 4 and 5" should be replaced by the words "paragraphs 4, 5 and 7"; to be supplemented with the following paragraph: " In the consolidated group of taxpayers, the advance payment amount for this group shall be calculated and paid by the responsible party in accordance with the rules established by the present "; b) to supplement paragraph 7 with the following: " 7. In the consolidated group of taxpayers, the tax amount for this tax period is determined by the responsible party member. "; in) to supplement paragraph 8 with the following content: " 8. The amount of the monthly advance payment of the tax due by the responsible party to the consolidated group of taxpayers in the first quarter of the tax period in which the group began to operate is defined as the sum of monthly payments The advance payment of all the members of this group to be paid in the third quarter of the tax period preceding the creation of this group. "; g) to supplement paragraph 9 with the following: " 9. In cases where, in accordance with the legislation on taxes and charges, the contract for the establishment of the consolidated group of taxpayers is registered by the approved tax authority after the start of the tax period paid by the participants to the consolidated tax. Groups of taxpayers advance payments on the results of the reporting periods that have elapsed since the beginning of the tax period are to be credited (return) to the relevant party to the consolidated group of taxpayers. At the same time, the penalty for the sum of the arrears arising from the determination of the consolidated tax base by the responsible party to the consolidated group of taxpayers as a result of the reporting periods that have elapsed since the beginning of the tax period, shall be calculated for each calendar day of delay by the responsible party to the consolidated group of taxpayers of the duty to pay the tax (advance payments) following the day established by this article by the day of payment of the tax ( of the accounting period in which The consolidated group was registered. "; 9) Article 288 should be supplemented with paragraph 6 as follows: " 6. The provisions of this article shall apply to the payment of a tax (advance payment) by the responsible party to the consolidated group of taxpayers under this group, taking into account the characteristics set out in this paragraph. The share of each participant of the consolidated group of taxpayers and each of their separate units in the aggregate profit of this group is determined by the responsible party to the consolidated group of taxpayers as The arithmetic mean of the average number of employees (labour costs) and the residual value of the depreciable property of the participant or unit, respectively. average number of employees (labour costs) and residuals The value of the depreciable property determined in accordance with article 257, paragraph 1, of the present Code, in general, on the consolidated group of taxpayers. The Responsible Member of the Consolidated Taxpayer Team determines the profit value of each of the consolidated group of taxpayers and each of their separate units, by multiplying The share of profit for each of the participants or each separate unit of a member of the consolidated group of taxpayers to the aggregate profit of this group, as determined in accordance with paragraph 2 of this paragraph. Responsible member of the consolidated group of taxpayers computation and payment to the federal budget of the amounts of the advance payments, as well as the amount of tax calculated on the basis of the tax period, produces at the place of their stay without the distribution of these amounts for the participants in the group and their separate units. The amounts of the tax (advance payments) to be credited to the budgets of the constituent entities of the Russian Federation in each of the consolidated group of taxpayers and each of their separate units are calculated on the tax rates operating in the territories where the relevant participants of the consolidated group of taxpayers and (or) their separate units are located. "; 10) Article 289: a) to supplement paragraph 7 of the following Content: " 7. Participants in the consolidated group of taxpayers, with the exception of a responsible member of this group, do not submit tax returns to the tax authorities at the place of their accounting if they do not receive revenues that are not included in the consolidated the group's tax base. If the members of the consolidated group of taxpayers receive revenues that are not included in the consolidated tax base of this group, they represent tax returns only in part the calculation of the income tax. "; b) to supplement paragraph 8 with the following: " 8. The Tax Declaration on the income tax of the organizations of the consolidated group of taxpayers on the basis of the reporting (tax) period is drawn up by the responsible party of this group on the basis of tax accounting data and consolidated The tax base in general on the consolidated group of taxpayers is only part of the calculation of the tax on the consolidated tax base. The responsible party member of the consolidated group of taxpayers is obliged to submit tax returns on the income tax of the organizations on the consolidated group of taxpayers to the tax authority at the place of registration of the treaty the establishment of such a group in the order and time frame set out in this article for the tax declaration on taxes. "; 11), to supplement paragraph 5 with the following: " 5. The characteristics of the calculation and payment of the tax on income received by a foreign organization from sources in the Russian Federation held by the tax agent covered by this article apply to the calculation and payment of taxes by Russian citizens. The organizations that are members of the consolidated group of taxpayers and the paying income of the foreign organization. Calculations, deductions and transfers to the budget of the relevant tax amounts are carried out by organizations that are members of the consolidated group of taxpayers independently, without the participation of the responsible participant of the consolidated group of taxpayers (except where the tax agent is responsible under the rules of this article). "; 12) to supplement Article 321-2 as follows: " Article 321-2. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 The responsible participant of the consolidated group of taxpayers in the tax accounting procedure established by this Code keeps tax records of the consolidated tax base on the basis of information from tax registers Each member of the group, which is maintained in accordance with article 313 of this Code. 2. The procedure for tax accounting of the consolidated group of taxpayers is established in the accounting policy for tax purposes of the consolidated group of taxpayers. 3. The calculation of the consolidated tax base for the reporting (tax) period is compiled by the responsible party to the consolidated group of taxpayers independently in accordance with this chapter on the basis of the tax records of all participants of this group, since the beginning of the tax period for the procedure established by article 316 of this Code. 4. Each member of the consolidated group of taxpayers represents the responsible member of this group with the tax accounting data needed for the calculation of the consolidated tax base within the time limits established by the creation contract A consolidated group of taxpayers. 5. The consolidated tax base of the consolidated group of taxpayers is defined as the arithmetic sum of the income of all participants in this group, reduced by the arithmetic amount of the expenses of all its participants, subject to the provisions of this Code. The negative difference is recognized as a loss to the consolidated group of taxpayers. ". Article 3 1. This Federal Law shall enter into force on 1 January 2012, but not earlier than one month from the date of its official publication, with the exception of provisions for which this article sets a different date of entry into force. 2. The paragraphs of the sixty-fourth and seventy-third paragraph 1 of article 1 of this Federal Law shall enter into force on 1 April 2012. 3. In order to implement the provisions of Chapter 3-1 of the Tax Code of the Russian Federation as of 1 January 2012 (in the wording of this Federal Act) the calculation and payment of a tax on the profits of the organizations of the consolidated group of taxpayers, as provided for in article 25-3, paragraph 6, of the Tax Code of the Russian Federation (as amended by the Russian Federation) Federal Act) shall be submitted to the tax authority not later than 31 March 2012. In this case, after the registration of the treaty establishing the consolidated group of taxpayers in the authorized tax authority (including through appeals against the refusal of the tax authority to register such a treaty), the group is recognized created from 1 January 2012. At the same time, the penalty for the sum of the arrears arising from the determination of the consolidated tax base by the responsible party to the consolidated group of taxpayers as a result of the reporting periods that have elapsed since the beginning of the tax period, are charged for each calendar day of delay by the responsible party to the consolidated group of taxpayers of the duty to pay the tax (advance payments) following the fixed day of payment of the tax (advance payments) the results of the reporting period (tax) Registration by the tax authority of the treaty establishing the consolidated group of taxpayers. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 16, 2011 N 321-FZ