To a question of providing performance of obligations on return of the investment tax credit and percent for using the investment tax credit

According to article 74 of the Tax code of the Russian Federation in case of change of dates of performance of duties on payment of taxes, including in the form of the investment tax credit, the duty on payment of taxes can be provided with the guarantee. The guarantee is made out according to the civil legislation of the Russian Federation the contract between tax authority and the guarantor. As the guarantor the legal or natural person has the right to act. On one duty on payment of a tax simultaneous participation of several guarantors is allowed.