LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 17, 2013 No. ED-4-3/364 @

About submission of the documents confirming conditions of creation of KGN

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 28.12.2012 N 03-03-10/142 concerning representation by the responsible participant in case of registration of the agreement of the documents confirming conditions of creation of the consolidated group of taxpayers.

To the Departments of FNS of Russia to bring information to subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 28, 2012 No. 03-03-10/142

The department of tax and customs and tariff policy considered the letter on procedure for confirmation of conditions of creation of the consolidated group of taxpayers (further also - KGN) the responsible participant in case of registration of the agreement on creation of KGN and reports the following.

According to article 25.1 of the Tax Code of the Russian Federation (further - the Code) 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 KGN according to the procedure and on conditions which are provided by the 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.

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

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