of January 21, 2013 No. ED-4-3/600 @
About monthly advance payments of members of the consolidated groups of taxpayers
The Federal Tax Service reports that tax authorities register agreements on creation since January 1, 2013 of four consolidated groups of taxpayers (further - KGN). Besides, changes are made to structure of KGN formed in 2012. The list of participants of new KGN and information on change of structure of the operating KGN N ED-5-3/1563dsp @ is directed by the letter of FNS of Russia of 25.12.2012.
According to Item 1 of article 246 of the Tax Code of the Russian Federation (further - the Code) the organization - the responsible participant of KGN is recognized the taxpayer concerning the income tax of the organizations for this consolidated group.
According to article 286 of the Code the advance payment amount on KGN is estimated and paid by the responsible participant according to the rules established by this article of the Code.
If KGN the decision on calculation of monthly advance payments proceeding from actually got profit is not made, then in this case the amount of monthly advance payments is determined by the tax which is subject to payment by the responsible participant of KGN in the first quarter 2013 by it according to the procedure, stipulated in Item the 8th article 286 of the Code. At the same time data on monthly advance payments to the federal budget and about distribution of the amounts of such advance payments for payment in budgets of subjects of the Russian Federation are provided in columns 4, 5 and 6 Notifications N 3 (letters of FNS of Russia of 20.04.2012 of N ED-4-3/6656 @ and of 25.04.2012 N ED-4-3/7006 @) about the choice of participants or separate divisions (responsible separate divisions) of participants in which location the tax discharge on KGN in the budget of appropriate subject of the Russian Federation will be performed. The notifications N 3 according to article 288 of the Code are represented by responsible participants to tax authorities in the place of their accounting as the largest taxpayers.
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