This study is devoted to the investigation of the G•C* t O2 (WC)↔G* NH3 •C* t (WC), G•C* O2 (WC)↔G* NH3 •C* (WC) and G*•C* O2 (WC)↔G* NH3 •C(w WC ) ↓ tautomerization reactions occurring through the proton transfer, obtained at the MP2/6-311++G(2df,pd)//B3LYP/6-311++G(d,p) level of theory in gas phase under normal conditions (T=298.15 K). These reactions lead to the formation of the G* NH3 •C* t (WC), G* NH3 •C*(WC) and G* NH3 •C(w WC ) ↓ base pairs by the participation of the G* NH3 base with NH 3 group. Gibbs free energies of activation for these reactions are 6.43, 11.00 and 1.63 kcal•mol -1 , respectively. All of these tautomerization reactions are dipole active. Finally, we believe that these non-dissociative processes, which are tightly connected with the tautomeric transformations of the G•C base pairs, play outstanding role in the supporting of the spatial structure of the DNA and RNA molecules with various functional purposes.