| Summary: | Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy, which requires a special approach to tax administration. Its introduction is one of the pillars of the reform of the tax system in Russia.Any change in the tax legislation gives rise tothe mass of the difficulties and uncertainties of both the taxpayer and the tax authorities.In his article, the author analyzes the mainfeatures of the administration of the consolidated group of taxpayers for income tax.
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