Letter of the Ministry of Finance 03-03-06/1/451 from August 5, 2011 offers an explanation regarding tax credits issued for taxes paid in other countries. Specifically, the Letter addresses taxes related to dividend payments to a Russian organization from several foreign companies in countries which have concluded double tax treaties with Russia.
The Ministry notes that taxes paid by a Russian company in accordance with the legislation of foreign countries are taken into account when calculating profit tax in Russia.
To receive the tax credit, the taxpayer must present a document confirming payment (or withholding) of tax in another country. For taxes paid by a Russian organization the document must be attested by the tax authority of the appropriate foreign country. Taxes withheld in accordance with foreign legislation or an international agreement by tax agents must be confirmed by a document received from the tax agent.
That said, consolidating the tax credit amounts from different sources or different countries is not permitted. Each instance must be documented and claimed separately.