FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 30, 2012 No. 19-FZ

About introduction of amendments to article 67 parts one and Article 288 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on March 23, 2012

Approved by the Federation Council on March 28, 2012

Article 1

Item 7 of Article 67 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2004, N 31, Art. 3231; 2006, N 31, Art. 3436; 2008, N 48, Art. 5519; 2009, N 30, Art. 3739; N 48, of Art. 5711; 2010, N 31, Art. 4198; N 49, 7070) to state 2011, to the Art. in the following edition:

"7. By the laws of subjects of the Russian Federation on the income tax of the organizations (regarding the amount of such tax which is subject to transfer in budgets of subjects of the Russian Federation) and on regional taxes, regulatory legal acts of representative bodies of municipalities on the local taxes other bases and conditions of provision of the investment tax credit, including effective periods of the investment tax credit and rate of percent on credit amount can be established.".

Article 2

Bring 288 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3413; 2002, N 22, Art. 2026; 2005, N 24, Art. 2312; 2007, N 31, Art. 4013; 2008, N 30, Art. 3614; N 48, of Art. 5519; 2011, N 47, Art. 6611) following changes:

1) paragraph one of Item 6 to add with words ", and in case of the tax discharge (advance payments) by the responsible member of the consolidated group of taxpayers which part the organizations are, being owners of objects of the Unified gas supply system, - also taking into account features, stipulated in Item the 7th this Article";

To add 2) with Item 7 of the following content:

"7. The responsible member of the consolidated group of taxpayers which part the organizations are being owners of objects of the Unified gas supply system, in case of the tax discharge (advance payments) determines by this group:

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