Moscow. November 18. The state Duma Committee on budget and taxes at session on Wednesday recommended that the lower house of Parliament to pass in second reading the amendments providing for the imposition of the moratorium until 2018 to create consolidated taxpayer groups (CTG).
According to the amendments, the CTG should be created not less than five years. The current Tax code prescribes a term of 2 years. CTG participant may terminate its participation in the consolidated group not earlier than the expiration of 5 years from the date of accession.
Current legislation stipulates that the Treaty establishing the CTG lists the indicators that are taken into account in determining the tax base and payment of tax on profit of organizations for each participant is REAG. According to the amendments, these indicators should not change during the entire term of the Treaty establishing the CTG.
The bill also provides that when the reorganization of the CTG member of the reorganized company subject to obligatory inclusion in the composition.