Income tax: consolidated group of taxpayers. Consolidated group of taxpayers What is a consolidated group of taxpayers

6) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions or inactions of their officials, including in the interests of individual participants of the consolidated group of taxpayers in connection with the performance of their duties (exercise of rights) when calculating corporate income tax for the consolidated group taxpayers;

7) apply to the tax authority for a credit (refund) of overpaid corporate income tax for a consolidated group of taxpayers.

3. The responsible participant in the consolidated group of taxpayers is obliged to:

1) submit, in the manner and within the time limits provided for by this Code, to the tax authority for registration an agreement on the creation of a consolidated group of taxpayers, amendments to an agreement on the creation of a consolidated group of taxpayers, a decision or notice of termination of a consolidated group of taxpayers;

2) keep tax records, calculate and pay corporate income tax (advance payments) for a consolidated group of taxpayers in the manner established by Chapter 25 of this Code;

3) submit to the tax authority a tax return on corporate income tax for a consolidated group of taxpayers, as well as documents received from other participants in this group, in the manner and within the time limits established by this Code;

4) in cases of termination of a consolidated group of taxpayers and (or) withdrawal of an organization from the consolidated group of taxpayers, provide other participants of this group (including those who left the group or reorganized) information necessary for the calculation and payment of corporate income tax (advance payments ) and preparation of tax returns for the relevant reporting and tax periods, in the manner and within the time limits provided for by the agreement on the creation of a consolidated group of taxpayers;

5) pay arrears, penalties and fines arising in connection with the fulfillment of the obligations of a taxpayer of corporate income tax for a consolidated group of taxpayers;

6) inform participants of the consolidated group of taxpayers about receipt of a request for payment of taxes and fees within five days from the date of its receipt;

7) request from the participants of the consolidated group of taxpayers documents, explanations and other information necessary for the tax authorities to carry out tax control measures and fulfill the obligations of the corporate income tax taxpayer for the consolidated group of taxpayers;

8) submit primary documents, tax accounting registers and other information on the consolidated group of taxpayers requested as part of tax control measures by the tax authority with which the agreement on the creation of the specified group was registered;

9) submit to the tax authority at the place of its registration information on projected revenues from the consolidated group of taxpayers for corporate income tax to the budgets of the constituent entities of the Russian Federation in the current financial year, for the next financial year and planning period and on factors influencing the planned tax revenues on the profits of organizations. The specified information is provided at the request of the tax authority no later than 30 calendar days from the date of receipt of the relevant request.

4. A responsible participant in a consolidated group of taxpayers, within the powers granted to him, has other rights and bears other obligations of the taxpayer provided for by this Code.

5. Participants of a consolidated group of taxpayers are obliged to:

1) submit (including in electronic form) to the responsible participant of the consolidated group of taxpayers calculations of the tax base for the corporate income tax in relation to the income and expenses received by them, data from tax accounting registers and other documents necessary for the responsible participant of the specified group for the performance of his duties and exercising the rights of a taxpayer of corporate income tax for a consolidated group of taxpayers;

(see text in the previous edition)

2) submit to the tax authorities, within the time limits and in the manner established by this Code, the requested documents and other information when the tax authority carries out tax control measures in connection with the action of a consolidated group of taxpayers;

3) fulfill the obligation to pay corporate income tax (advance payments) for a consolidated group of taxpayers, the corresponding penalties and fines in the event of non-fulfillment or improper fulfillment of such obligation by the responsible participant of this group in the manner established by this Code;

4) carry out all actions and provide all documents necessary for registration of the agreement on the creation of a consolidated group of taxpayers and its amendments;

5) in case of non-compliance with the conditions provided for in Article 25.2 of this Code, immediately notify the responsible participant in the consolidated group of taxpayers and the tax authority with which the agreement on the creation of the specified group is registered;

6. In the event of non-fulfillment or improper fulfillment by a responsible participant of a consolidated group of taxpayers of the obligation to pay corporate income tax (advance payments, relevant penalties and fines), the participant (participants) of this group who has fulfilled this obligation acquires the right of recourse claim in the amounts and manner provided for by the civil legislation of the Russian Federation and the agreement on the creation of the specified group.

7. Participants of a consolidated group of taxpayers have the right:

1) receive from the responsible participant of the specified group copies of acts, decisions, requirements, reconciliation acts and other documents provided to the responsible participant by the tax authority in connection with the action of the consolidated group of taxpayers;

2) independently appeal to a higher tax authority or court the acts of tax authorities, actions or inactions of their officials, taking into account the specifics provided for by this Code;

3) voluntarily fulfill the obligation of a responsible participant in a consolidated group of taxpayers to pay corporate income tax for the consolidated group of taxpayers;

4) be present during tax audits carried out in connection with the calculation and payment of corporate income tax for a consolidated group of taxpayers for such a participant, as well as participate in the consideration of materials from such tax audits.

8. When an organization leaves a consolidated group of taxpayers, it is obliged to:

1) make changes to tax accounting from the beginning of the tax period for corporate income tax, from the 1st day of which the specified organization left the consolidated group of taxpayers, aimed at complying with the requirements of Chapter 25 of this Code for tax accounting of a taxpayer who is not a member of the consolidated group taxpayers;

2) calculate and pay corporate income tax (advance payments) based on the actual profit received for the relevant reporting and tax periods within the deadlines established

Consolidated group of taxpayers- a voluntary association of corporate income tax payers on the basis of an agreement on the creation of a consolidated group of taxpayers in the manner and under the conditions provided for by the Tax Code of the Russian Federation, for the purpose of calculating and paying corporate income tax, taking into account the total financial result of the economic activities of these taxpayers (clause 1 of Art. . 25.1 NK)

Maintaining the institution of a consolidated group of taxpayers.

The concept of tax consolidation in a group of companies has long been discussed by specialists and government officials, so the novelties were expected by the business community. Consolidation of taxation of holding participants when paying income tax corresponds to the practice of most foreign countries and the law of the European Union. The consolidated taxes, the grounds for consolidation, including the perimeter of consolidation, the mechanism of consolidation and tax payment may differ, but the principle itself, that group members are treated as one economic unit, is basic for the legislation of most countries.

Summarizing foreign practice, D. Vinnitsky identifies two significantly different models of consolidated taxation of holdings. “According to the first, consolidation is carried out by “incrementing” the tax legal personality of the parent (management) company, i.e. the parent organization gets the opportunity to take into account the financial result of the activities of subsidiaries when calculating and paying a number of taxes. To put it simply, in this case, for the purpose of calculating certain taxes, subsidiaries companies are equal in their legal status to branches of a legal entity - the parent company. In accordance with the second model, for tax purposes, the entire corporate association (holding) is recognized as having legal personality from the point of view of tax law, which, in relation to a number of taxes, acts as a single taxpayer, providing centralized tax accounting. corresponding tax payments. Theoretically, the burden of fulfilling the obligations of a consolidated taxpayer can be assigned to any company included in this corporate association (holding)."

Based on the analysis of the Law “On a Consolidated Group of Taxpayers”, the consolidation of taxation of the profits of group members proposed in it does not change the basic principles of taxation established by Russian legislation and does not provide for the creation of a new subject of taxation in the form of a consolidated group. At the same time, holding participants are considered as a consolidated group of taxpayers (hereinafter referred to as CTG), which are not just a set of independent organizations, but a kind of economic unity, within the framework of which consolidated tax accounting is maintained (objects, deductions, income, expenses) and a consolidated consolidated tax base is formed with the imposition of the obligation to pay tax on one of the group members and joint liability (for payment of tax, penalties, fines) of all members of the group.

The right to consolidated taxation established by the Law - addition of income and losses, offset of intra-company turnover, transfer of income and products between parent and subsidiary business companies - should be considered as a preference for groups of companies. The application of the consolidated income tax calculation regime will also relieve taxpayers from the control of tax authorities over transfer pricing between interdependent parties performing controlled transactions. A visible disadvantage of profit tax consolidation for entrepreneurs is the possibility of bringing members of a consolidated group of taxpayers to joint liability for paying profit tax for other participants. According to paragraph 7 of Art. 46 of the Tax Code of the Russian Federation in the new edition in relation to the corporate income tax under the consolidated group tax, the tax authority has the right to collect tax at the expense of other property of one or more participants in this group if there is insufficient or no funds in the bank accounts of all participants of the specified consolidated group of taxpayers or in the absence of information about their accounts. It is also important to note that the transition to the consolidation of profit taxation is voluntary, so each group of companies has the right to independently weigh the pros and cons of the new tax regime and make the most appropriate decision for itself.

Federal Law No. 321-FZ dated November 16, 2011 amended the Tax Code of the Russian Federation by adding a new chapter 3.1 “Consolidated group of taxpayers”.

Purposes of creating a consolidated group

1) In the case of creating a consolidated group of taxpayers, the consolidated tax base for income tax is subject to determination, which is defined as the arithmetic sum of the income of all participants in this group, reduced by the arithmetic sum of the expenses of all its participants.

At the same time, the negative difference in accordance with Chapter 3.1 of the Tax Code of the Russian Federation recognized as a loss for the consolidated group of taxpayers.

2) Considering that as a result of summing up the received income and expenses of all group members, the resulting result will already take into account the received losses in relation to one or more organizations that are part of the group, then when creating a consolidated group of taxpayers, the amount of income tax subject to payment to the budget.

3) As an additional advantage, it is worth noting that participants in a consolidated group of taxpayers do not submit tax returns to the tax authorities at their place of registration if they do not receive income that is not included in the consolidated tax base of this group. Such income includes income taxed at other rates, or income in the case of withholding and payment of income tax at the source of payment.

4) Tax reporting, as well as tax payment, is carried out for the entire group by the responsible group member, based on tax accounting data received from the remaining participants in the consolidated group of taxpayers.

Conditions for creating a consolidated group and participating in it

The conditions for creating a group and participating in it are currently quite strict. In this regard, it can be assumed that the creation of consolidated groups of taxpayers will be an isolated phenomenon.

Organizations participating in the CRP must comply "property" criteria- their total indicators for the previous year should be: - 10 billion rubles. - in relation to income tax, VAT, excise taxes, mineral extraction tax (excluding customs duties); - 100 billion rubles. - in relation to sales revenue and other income; - 300 billion rubles. - in relation to assets according to financial statements (clause 5 of Article 25.2 of the Tax Code of the Russian Federation). Certain business entities, in particular residents of free economic zones, banks, pension funds, securities market participants, organizations applying special regimes and in special areas of activity, for example clearing, medical (see more in paragraph 6) cannot be participants in the consolidated group of companies. Article 25.2 of the Tax Code of the Russian Federation). An organization cannot simultaneously be a member of several corporate groups.

To the main restrictions When creating a consolidated group, the following should be included:

a consolidated group can be created by 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 is at least 90 percent ( clause 2 art. 25.2 Tax Code of the Russian Federation);

the total amount of VAT, excise taxes, corporate profit tax and mineral extraction tax for the previous period (excluding VAT amounts associated with the movement of goods across the customs border of the Customs Union) must be at least 10 billion rubles. ( Subclause 1, Clause 5, Article 25.2 of the Tax Code of the Russian Federation);

the total revenue (for all organizations combined) for the previous period should be at least 100 billion rubles. ( Sub-clause 2, clause 5, Article 25.2 of the Tax Code of the Russian Federation);

the total value of assets must be at least 300 billion rubles. ( subclause 3 clause 5 art. 25.2 Tax Code of the Russian Federation).

Participants in a consolidated group of taxpayers can only be organizations that pay income tax in the “general manner”. That is cannot be members of a consolidated group of an organization:

applying special tax regimes,

who are residents of special economic zones,

having an income tax exemption.

Banks, insurance organizations, professional participants in the securities market, non-state pension funds can create consolidated groups within the framework of their professional interests. For example, a bank can only be a member of a consolidated group of taxpayers in which all group members are banks.

Taxpayers (payers of fees) can participate in tax relations both personally and through their representative. The authority of the taxpayer's representative must be documented. Representation may be carried out by legal or authorized representatives of the taxpayer.
Tax legislation separately distinguishes such a category of taxpayers as interdependent persons. Recognition of persons as interdependent gives the right to tax authorities to verify the correct application of prices specified by the parties to transactions for tax purposes. For tax purposes, interdependent individuals and (or) organizations are those whose relationships may influence the conditions or economic results of their activities or the activities of the persons they represent, namely:
- one organization directly and (or) indirectly participates in another organization, and the total share of such participation is more than 20%;
-one individual is subordinate to another individual by official position;
- persons are, in accordance with the family legislation of the Russian Federation, in marital relations, relations of kinship or property, adoptive parent and adopted child, as well as trustee and ward;
- there are other grounds established by the court to recognize persons as interdependent if the relationship between them may affect the results of transactions for the sale of goods (works, services).
This list is not exhaustive, since the court may recognize persons as interdependent on other grounds not expressly provided for in the Tax Code of the Russian Federation. The main thing is that the relations between them can, from the point of view of the state, influence the results of transactions for the sale of goods (works, services).

Consolidated group of taxpayers recognizes a voluntary association of taxpayers of corporate income tax on the basis of an agreement on the creation of a consolidated group of taxpayers in the manner and on the terms provided for by this Code for the purpose of calculating and paying corporate income tax taking into account the total financial result of the economic activities of these taxpayers (hereinafter referred to as the corporate income tax). profit of organizations for a consolidated group of taxpayers).

A participant in a consolidated group of taxpayers is an organization that is a party to the current agreement on the creation of a consolidated group of taxpayers and meets the criteria and conditions provided for by this Code for participants in a consolidated group of taxpayers.

A responsible participant in a consolidated group of taxpayers is recognized as a participant in a consolidated group of taxpayers who, in accordance with the agreement on the creation of a consolidated group of taxpayers, is entrusted with the responsibilities for the calculation and payment of corporate income tax for the consolidated group of taxpayers and who, in legal relations for the calculation and payment of this tax, exercises the same rights and bears the same responsibilities as taxpayers of corporate income tax.

The document confirming the powers of the responsible participant in a consolidated group of taxpayers is an agreement on the creation of a consolidated group of taxpayers, concluded in accordance with this Code and the civil legislation of the Russian Federation.
A consolidated group of taxpayers can be created by 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 is at least 90 percent. This condition must be observed throughout the entire term of the agreement on the creation of a consolidated group of taxpayers.

The share of participation of one organization in another organization is determined in the manner established by this Code.

3. An organization that is a party to an agreement on the creation of a consolidated group of taxpayers must meet the following conditions:

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

2) insolvency (bankruptcy) proceedings have not been initiated against the organization in accordance with the legislation of the Russian Federation on insolvency (bankruptcy);

3) the amount of the organization’s net assets, calculated on the basis of the accounting (financial) statements as of the last reporting date preceding the date of submission to the tax authority of documents for registration of an agreement on the creation (change) of a consolidated group of taxpayers, exceeds the size of its authorized (share) capital.

(as amended by Federal Law dated June 29, 2012 N 97-FZ)

(see text in the previous edition)

4. The accession of a new organization to an existing consolidated group of taxpayers is possible provided that the acquired organization meets the conditions provided for in paragraph 3 of this article on the date of its accession.

Represented by an association of legal entities. Tax payment occurs on a voluntary basis due to the high percentage of the company's profit. Organizations of consolidated groups of taxpayers sign an agreement regarding this taxation.

The current legislation gives an idea of ​​the situation of joint groups of taxpayers. The legislation specifically sets out the conditions that must be met by a person wishing to become a member of such a group. If a person meets these requirements and is one of the parties to the agreement, then he can be considered a member of this group of tax payers.

The joint group of tax payers must have a responsible representative, who is recognized as the person responsible for carrying out calculations of tax payments. A group representative is selected by voting by potential members of such a group.

Conditions for registering such a joint group

United groups of taxpayers can create those organizations and enterprises that, in relation to the Tax Code, meet a number of special requirements:

• it cannot be in the stage of reorganization;
• must not be bankrupt or insolvent;
• the amount of capital of this organization, which was stipulated in its charter, must be higher than the amount of net assets that were received during the last reporting quarter, which preceded the deadline for submitting documents about the creation of this group to the local tax authority.

A new organization can join an already created group if its physical characteristics meet a number of requirements listed above.

Requirements that potential representatives of joint groups of taxpayers must meet

A consolidated taxpayer must meet the following requirements:

1) The total amount of tax that was paid over the last year should not be lower than 10 billion rubles, not taking into account the taxes that were paid in connection with the transportation of products across the border.

2) The total amount of income received from the sale of all possible goods provided by them can be no less than one hundred billion rubles. We are talking about the calendar period (12 months) that lasted until the next tax quarter, that is, for the current year and before the documentation for registration of the joint group of taxpayers was submitted.

3) The total value of active income on the last day of the year (the day that preceded the period when the documentation for registration of the consolidation of a certain group of legal entities was submitted) must amount to no less than 300 billion rubles.

Who cannot register as a member of a united group of legal entities - payers of income taxes?

• Representatives of these groups cannot include persons who are registered as residents of special economic zones.
• Banks (but only with the exception of the case where the combined group of taxpayers consists entirely of banking organizations).
• Organizations providing insurance services (but only with the exception of cases in which the combined group of taxpayers consists only of similar insurance organizations).
• that are not government owned.
• Representatives of the securities market, but only in cases where the remaining participants in the combined group of taxpayers are also not representatives of such a market, and at the same time they are not listed as banks.
• Also, legal entities that are already members of such a group cannot be participants in this group of tax payers.
• Organizations providing clearing services.
• Cooperatives providing credit services.
• Organizations that provide education and medical services to the population. Such organizations operate at a zero tax rate on profits and cannot act as representatives of a joint group of taxpayers.
• Organizations that were registered as participants in the free economic zone.

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A consolidated group of taxpayers (hereinafter - KGN) is a voluntary association of income tax payers on the basis of an agreement for the purpose of calculating and paying this tax, taking into account the total financial result of their economic activities (clause 1 of Article 25.1 of the Tax Code of the Russian Federation). Calculation and payment of tax (advance payments) is carried out by the responsible participant of the Tax Group (clause 3 of Article 25.1, subclause 2 of clause 3 of Article 25.5, clause 5 of Article 52 of the Tax Code of the Russian Federation).

KGN can be created by Russian organizations, provided that one organization directly or indirectly participates in the authorized capital of other organizations and the share of participation in each such organization is at least 90 percent (clauses 1, 2 of Article 25.2 of the Tax Code of the Russian Federation). According to the explanations of the financial and tax departments, this condition can be confirmed by extracts from the Unified State Register of Legal Entities, copies of constituent documents, extracts from the registers of shareholders of a joint-stock company, lists of LLC participants containing the necessary information about the founders (participants) of a legal entity, as well as calculations of the share of direct or indirect participation (Letters from the Ministry of Finance Russia dated 03/02/2012 N 03-03-10/19, dated 12/21/2011 N 03-03-10/120 N AS-4-3/22569@). In Letter dated 02.08.2012 N 03-03-10/87 (clause 1), the Russian Ministry of Finance explained that the Tax Code of the Russian Federation allows for the possibility of creating a consolidated tax group by organizations in the authorized capital of which a company that is not, in turn, a participant in the consolidated tax group participates. The CTG is created for at least two tax periods for income tax (Clause 7, Article 25.2 of the Tax Code of the Russian Federation).

Each KGN participant must meet the following requirements:

It should not be in the process of reorganization or liquidation (subclause 1, clause 3, article 25.2 of the Tax Code of the Russian Federation). As the financial and tax departments explained, this condition is confirmed by extracts from the Unified State Register of Legal Entities (Letters of the Ministry of Finance of Russia dated December 21, 2011 N 03-03-10/120, dated December 16, 2011 N 03-03-06/1/831, Federal Tax Service of Russia dated December 29. 2011 N AS-4-3/22569@);

Bankruptcy proceedings should not be initiated against him (subclause 2, clause 3, article 25.2 of the Tax Code of the Russian Federation). The financial and tax departments explained that this condition is confirmed by a certificate drawn up by an organization that is a member of the CGN (Letters of the Ministry of Finance of Russia dated December 21, 2011 N 03-03-10/120, dated December 16, 2011 N 03-03-06/1/831, Federal Tax Service Russia dated December 29, 2011 N AS-4-3/22569@);

The amount of net assets, calculated on the basis of financial statements as of the last reporting date preceding the date of submission of documents to the tax inspectorate for registration of the agreement on the creation (change) of the consolidated group of taxpayers, must exceed the size of the authorized capital (subclause 3, clause 3, article 25.2 of the Tax Code of the Russian Federation). This condition, according to the explanations of the financial and tax departments, is confirmed by the calculation drawn up by the CGN participant on the basis of financial statements in accordance with the provisions and other regulatory legal acts on accounting (Letters of the Ministry of Finance of Russia dated December 21, 2011 N 03-03-10/120, dated December 16 .2011 N 03-03-06/1/831, Federal Tax Service of Russia dated December 29, 2011 N AS-4-3/22569@). Also, the Ministry of Finance of Russia in Letter dated 03.08.2012 N 03-03-06/1/385 explained that failure to comply with this condition on the amount of net assets at other reporting dates does not entail termination of the CTG.

It should be noted that all documents confirming the organization’s fulfillment of the conditions for creating a consolidated group of taxpayers, with the exception of cases expressly established by law, must be drawn up on the current date, no later than the month preceding the date of their submission to the tax authority (Letters dated December 21, 2011 N 03-03- 10/120, dated December 16, 2011 N 03-03-06/1/831).

A corporate group can be created if all its participants collectively meet the following requirements:

The total amount of VAT, excise taxes, income tax and mineral extraction tax paid during the calendar year preceding the year in which documents are submitted to the inspectorate for registration of the agreement on the creation of the consolidated group of taxpayers is at least 10 billion rubles. Taxes paid in connection with the movement of goods across the customs border of the Customs Union are not taken into account (subclause 1, clause 5, article 25.2 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia, in Letter No. AS-4-3/22569@ dated December 29, 2011, noted that to verify compliance with these requirements, the tax authority can send written requests to the inspectorates at the location of the participants;

The total volume of revenue from the sale of goods (works, services) for the calendar year preceding the year in which documents are submitted to the inspection for registration of the agreement on the creation of the consolidated group of groups is at least 100 billion rubles. (Subclause 2, Clause 5, Article 25.2 of the Tax Code of the Russian Federation);

The total value of assets according to the financial statements as of December 31 of the calendar year preceding the year in which documents are submitted to the inspectorate for registration of the agreement on the creation of the consolidated group of groups is at least 300 billion rubles. (Subclause 3, Clause 5, Article 25.2 of the Tax Code of the Russian Federation).

The listed conditions are confirmed by documents certified by the responsible participant of the CTG, including copies of payment orders for the payment of VAT, excise taxes, corporate income tax and mineral extraction tax (copies of decisions of the tax authority on the offset of these taxes), balance sheets, profit and loss statements for the previous calendar year for each of the group members (subclause 3, clause 6, article 25.3 of the Tax Code of the Russian Federation).

Some organizations cannot be members of the group. The corresponding list is established in clause 6 of Art. 25.2 Tax Code of the Russian Federation. In particular, it includes:

SEZ residents;

Organizations applying special tax regimes;

Participants of another group of groups.

At the time of the creation of the group, none of the organizations participating in the CGN can be in the process of reorganization (Letter of the Federal Tax Service of Russia dated March 20, 2012 N ED-4-3/4638@).

To create a corporate group, participants must enter into an agreement. The requirements for such an agreement are contained in paragraph 2 of Art. 25.3 Tax Code of the Russian Federation. It must contain the following information:

Subject of the agreement;

List and details of organizations - participants of the KGN;

Name of the organization - responsible participant;

List of powers that the participants of the group of groups transfer to the responsible participant;

The procedure and timing for the fulfillment of duties and the exercise of rights by the responsible participant and other members of the group not provided for by the Tax Code of the Russian Federation, liability for failure to fulfill established obligations;

The period calculated in calendar years for which the consolidated group of taxation is created, if it is created for a specific period, or an indication that there is no specific period;

Indicators necessary to determine the tax base and pay income tax for each participant of the consolidated group of taxpayers, taking into account the features provided for in Art. 288 Tax Code of the Russian Federation.

The Federal Tax Service of Russia, in Letter No. ED-4-3/22492@ dated December 29, 2011, notes that the agreement on the creation of the CTG should also provide for the following:

The procedure and deadlines for the responsible participant to provide other group members with information necessary for the calculation and payment of income tax, preparation of tax returns upon termination of the CHT or the organization’s withdrawal from the group (subclause 4, clause 3, article 25.5 of the Tax Code of the Russian Federation);

The amount of the recourse claim of the CTG participants who paid income tax for the responsible participant, and the procedure for acquiring such a right in the event of failure by the responsible participant to fulfill the obligations to pay profit tax within the CTG (clause 6 of Article 25.5 of the Tax Code of the Russian Federation);

Deadlines for the submission by CTG participants to the responsible participant of tax accounting data necessary for calculating the consolidated tax base (clause 4 of Article 321.2 of the Tax Code of the Russian Federation);

Criteria for the distribution of profit between separate divisions: number of employees (labor costs), residual value of depreciable property (clause 6 of Article 288 of the Tax Code of the Russian Federation).

The tax department warns that failure to comply with these requirements will result in refusal of registration. The Federal Tax Service of Russia also recommends specifying in the agreement the method chosen by the participants for calculating and paying advance payments.