LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 28, 2012 No. ED-4-3/22506 @

Concerning submission to tax authorities of tax declarations on the income tax of the organizations by the member of the consolidated group of taxpayers at receipt of the income from equity in other organizations (dividends), the tax on which is withheld by the tax agent (source of payment of the income), by it

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 11.12.2012 N 03-03-10/135 concerning submission to tax authorities of tax declarations on the income tax of the organizations by the member of the consolidated group of taxpayers at receipt of the income from equity in other organizations (dividends), the tax on which is withheld by the tax agent (source of payment of the income), by it. Bring this letter to subordinate tax authorities and taxpayers.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 11, 2012 No. 03-03-10/135

The department of tax and customs and tariff policy considered the letter concerning submission to tax authorities of tax declarations on the income tax of the organizations by the member of the consolidated group of taxpayers (further - KGN) in case of receipt of the income from equity in other organizations (dividends), the tax on which is withheld by the tax agent (source of payment of the income), by it, and reports the following.

According to provisions of article 278.1 of the Tax Code of the Russian Federation (further - the Code) the consolidated tax base is determined by KGN based on the amount of all income and expenses and the amount of all expenses of members of KGN considered for the purpose of the taxation by the income tax of the organizations taking into account the features established by this Article.

The tax rate, stipulated in Item 1 article 284 of the Code is applied to the specified consolidated base.

Do not join in the consolidated tax base:

- the income of members of KGN, liable to tax at source of payment of the income;

- tax base to which other tax rates, than stipulated in Item 1 article 284 of the Code are applied.

Respectively, the tax declaration on the income tax of the organizations for KGN is constituted by the responsible participant of group in general on group only regarding calculation of tax concerning the consolidated tax base (Item 8 of article 289 of the Code).

Members of KGN represent to tax authorities in the place of the accounting tax declarations in case of receipt of the income which is not included in the consolidated tax base of KGN and only regarding calculation of tax concerning such income (Item 7 of article 289 of the Code).

According to Item 1 of Article 250 and Item 2 of article 274 of the Code the income from equity in other organizations (dividends) is recognized non-operating incomes by which tax base is determined separately and the tax is estimated at the rates, stipulated in Item 3 articles 284 of the Code.

Therefore, the specified income of members of KGN is not subject to inclusion in the consolidated tax base and tax declarations on KGN. This income joins in tax declarations of members of KGN according to the Procedure for filling of the tax declaration on the income tax of the organizations approved by the order of FNS of Russia of 22.03.2012 of N MMB-7-3/174 @ (further - the Procedure), and the structure of the declaration depends on that, dividends are received from the Russian or foreign organizations.

If source of payment of the income of the member of KGN in the form of dividends is the Russian organization (which is carrying out obligations of the tax agent on calculation, deduction and budget contribution of tax on this income according to Item 2 of article 275 of the Code), then in structure of the tax declaration of the member of KGN - the receiver of the income according to Item 1.1 of the Procedure join: The title page (Liszt 01), subsection 1.1 Undressed 1, Liszt 02, the Appendices N 1 and N 2 to Sheet 02.

If source of payment of the income of the taxpayer - the member of KGN is the foreign organization, tax amount concerning the received dividends is determined by the taxpayer - the member of KGN independently proceeding from the amount of the received dividends and the corresponding tax rate (Item 1 of article 275 of the Code). In this case the tax declaration subsection 1.3 of Section 1 and Sheet 04 are also included.

Submission of tax declarations in the location of separate divisions is connected with obligation of the taxpayer on calculation of the advance payments and tax following the results of tax period which are subject to entering into budgets of subjects of the Russian Federation (Items 2 and 3 of article 288 of the Code).

The tax on the income from equity in other organizations (dividends) is paid only to the federal budget.

Considering regulations of Item 1 of article 288 of the Code on the tax discharge in the federal budget only in the location of the taxpayer, and also the feature of submission of tax declarations established for participants by KGN only regarding calculation of tax concerning the income which is not included in the consolidated tax base according to Department, in case of absence at the member of KGN of the income, the tax on which is subject to payment in budgets of subjects of the Russian Federation, tax declarations in the location of its separate divisions are not represented.

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