of July 24, 2017 No. 874
About maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees issued by one bank for adoption of bank guarantees by tax authorities for the purpose of ensuring tax payment
According to article 74.1 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Determine maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees issued by one bank included in the list of the banks answering stipulated in Item 3 articles 74.1 of the Tax Code of the Russian Federation to requirements for adoption of bank guarantees by tax authorities for the purpose of ensuring tax payment:
for the specified bank, not being the participant of system of compulsory deposit insurance in banks of the Russian Federation according to the Federal Law "About Deposit Insurance in Banks of the Russian Federation" (further - the Federal Law on deposit insurance) and not having credit score (credit ratings) assigned to bank on national rating scale one (several) by the credit rating agency entered by the Central bank of the Russian Federation in the register of credit rating agencies - in the amount of 0,01 of percent of size of own means (capital) of bank and 0,1 of percent of size of own means (capital) of bank respectively;
for the specified bank, credit score (credit ratings) being the participant of system of compulsory deposit insurance according to the Federal Law on deposit insurance and not having, assigned to bank on national rating scale one (several) by the credit rating agency entered by the Central bank of the Russian Federation in the register of credit rating agencies - in the amount of 0,1 of percent of size of own means (capital) of bank and 1 percent of size of own means (capital) of bank respectively;
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