FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 16, 2011 No. 321-F3

About modification of parts the first and second the Tax Code of the Russian Federation in connection with creation of the consolidated group of taxpayers

Accepted by the State Duma on November 2, 2011

Approved by the Federation Council on November 9, 2011

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; 2001, N 53, Art. 5016; 2002, N 1, Art. 2; 2003, N 22, Art. 2066; N 23, of Art. 2174; N 27, of Art. 2700; N 28, of Art. 2873; N 52, of Art. 5037; 2004, N 27, Art. 2711; N 31, of Art. 3231; N 45, of Art. 4377; 2005, N 45, Art. 4585; 2006, N 6, Art. 636; N 31, of Art. 3436; 2007, N 1, Art. 28, 31; N 18, of Art. 2118; N 22, of Art. 2564; 2008, N 26, Art. 3022; N 30, of Art. 3616; N 48, of the Art. 5500, 5519; 2009, N 30, Art. 3739; N 48, of Art. 5733; N 52, of Art. 6450; 2010, N 1, Art. 4; N 31, of Art. 4198; N 32, of Art. 4298; N 40, of Art. 4969; N 45, of Art. 5752; N 48, of Art. 6247; N 49, of Art. 6420; 2011, N 1, Art. 16; N 24, of Art. 3357; N 27, of Art. 3873; N 29, of Art. 4281; N 30, of the Art. 4575, 4593) following changes:

The Section II to add 1) with Chapter 3.1 of the following содержания:.

"Chapter 3.1. The consolidated group of taxpayers.

Article 25.1. General provisions about the consolidated group of taxpayers

1. The consolidated group of taxpayers voluntary consolidation of taxpayers of the income tax of the organizations on the basis of the agreement on creation of the consolidated group of taxpayers according to the procedure and on conditions which are provided by this Code, for the purpose of calculation and the tax discharge on profit of the organizations taking into account cumulative financial result of economic activity of the specified taxpayers is recognized (further - the income tax of the organizations for the consolidated group of taxpayers).

2. The member of the consolidated group of taxpayers the organization which is the party of the current agreement about creation of the consolidated group of taxpayers is recognized, corresponds to the criteria and conditions provided by this Code for members of the consolidated group of taxpayers.

3. The responsible member of the consolidated group of taxpayers the member of the consolidated group of taxpayers on whom according to the agreement on creation of the consolidated group of taxpayers obligations on calculation and the tax discharge are assigned to profit of the organizations for the consolidated group of taxpayers and which in legal relationship on calculation and payment of the specified tax performs the same rights and performs the same duties, as taxpayers of the income tax of the organizations is recognized.

4. The document confirming powers of the responsible member of the consolidated group of taxpayers is the agreement on creation of the consolidated group of taxpayers signed according to this Code and the civil legislation of the Russian Federation.

Article 25.2. Conditions of creation of the consolidated group of taxpayers

1. The Russian organizations corresponding to the conditions provided by this Article, having the right to create the consolidated group of taxpayers.

Conditions to which there shall correspond members of the consolidated group of taxpayers provided by this Article are applied during all duration of the agreement about creation of the specified group if other is not provided by this Code.

2. The consolidated group of taxpayers can be created by the organizations provided that one organization directly and (or) indirectly participates in the authorized (share) capital of other organizations and the share of such participation in each such organization constitutes at least 90 percent. The specified condition shall be complied during all duration of the agreement about creation of the consolidated group of taxpayers.

Share of one organization in other organization is determined according to the procedure, established by this Code.

3. The organization - the agreement party about creation of the consolidated group of taxpayers shall correspond to the following conditions:

1) the organization is not in process of reorganization or liquidation;

2) concerning the organization insolvency proceedings (bankruptcy) in accordance with the legislation of the Russian Federation about insolvency (bankruptcy) are not initiated;

3) the size of net assets of the organization expected based on accounting records the last reporting date preceding date of submission to tax authority of documents for registration of the agreement on creation (change) of the consolidated group of taxpayers exceeds the size of its authorized (share) capital.

4. Accession of the new organization to the existing consolidated group of taxpayers is possible provided that the attached organization corresponds to conditions, stipulated in Item 3 these Articles, for date of the accession.

5. The organizations all in total, being members of the consolidated group of taxpayers, shall correspond to the following conditions:

1) the cumulative tax amount on value added, excises, the income tax of the organizations and severance tax paid within the calendar year preceding year in which documents for registration of the agreement on creation of the consolidated group of taxpayers are submitted to tax authority without the amounts of the taxes paid in connection with movement of goods through customs border of the Customs union constitutes at least 10 billion rubles;

Total 2) total revenue from sales of goods, products, performance of works and rendering services, and also from other incomes according to accounting records for the calendar year preceding year in which documents for registration of the agreement on creation of the consolidated group of taxpayers are submitted to tax authority constitutes at least 100 billion rubles;

3) aggregate value of assets according to accounting records for December 31 of the calendar year preceding year in which documents for registration of the agreement on creation of the consolidated group of taxpayers are submitted to tax authority makes at least 300 billion rubles.

6. The following organizations cannot be members of the consolidated group of taxpayers:

1) the organizations which are residents of special economic zones;

2) the organizations applying special tax regimes;

3) banks, except for case when all other organizations entering into this group are banks;

4) insurance companies, except for case when all other organizations entering into this group are insurance companies;

5) non-state pension funds, except for case when all other organizations entering into this group are non-state pension funds;

6) professional participants of the security market, not being banks, except for case when all other organizations entering into this group are professional participants of the security market, not being banks;

7) the organizations, being members of other consolidated group of taxpayers;

8) the organizations which are not recognized by taxpayers of the income tax of the organizations, and also using the right to release from obligations of the taxpayer of the income tax of the organizations according to Chapter 25 of this Code;

9) the organizations performing educational and (or) medical activities and applying the tax rate of 0 percent on the income tax of the organizations according to Chapter 25 of this Code;

10) the organizations, being taxpayers of tax on gaming;

11) clearing organizations.

7. The consolidated group of taxpayers is created on two at least tax periods on the income tax of the organizations.

Article 25.3. The agreement on creation of the consolidated group of taxpayers

1. According to the agreement on creation of the consolidated group of taxpayers of the organization, corresponding to conditions, stipulated in Clause the 25th of this Code, unite on voluntary basis without creation of the legal entity for the purpose of calculation and the tax discharge on profit of the organizations for the consolidated group of taxpayers according to the procedure and on conditions which are established by this Code.

2. The agreement on creation of the consolidated group of taxpayers shall contain following provisions:

1) the subject of the agreement about creation of the consolidated group of taxpayers;

2) the list and details of the organizations - members of the consolidated group of taxpayers;

3) the name of the organization - the responsible member of the consolidated group of taxpayers;

4) the list of powers which members of the consolidated group of taxpayers delegate to the responsible participant of this group according to this Chapter;

5) procedure and completion dates of obligations and implementation of the rights by the responsible participant and other members of the consolidated group of the taxpayers who are not provided by this Code, responsibility for failure to carry out of the established obligations;

6) the term estimated in calendar years for which the consolidated group of taxpayers is created if it is created for certain term, or specifying on lack of certain term for which this group is created;

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