The list of banks by which the bank guarantee for providing performance of obligations on return of the investment tax credit can be provided

According to the changes made by the Federal law of 23.07.2013 by No. 248-FZ to chapter 11 of the Tax code of the Russian Federation "Ways of ensuring fulfillment of duties on payment of taxes and fees", way of providing performance of obligations on return of the investment tax credit there can be a bank guarantee. The bank guarantee has to be provided by the bank included in the list of banks, meeting the established requirements for adoption of bank guarantees for the taxation. The list of such banks is kept by the Ministry of Finance of the Russian Federation on the basis of the data received from the Central bank of the Russian Federation, and is published on the official website of the Ministry of Finance of the Russian Federation.