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Pepeliaev Group advises that the deadlines for submitting reports under the EU directive DAC6 are planned to be shifted.
On 16 May 2020, the Russian Government’s Resolution No. 699, was adopted which amends the previously established Rules for granting a deferral (instalment plan) for the payment of taxes, advance payments on taxes and insurance contributions.
According to Resolution No. 576 of the Russian Government dated 24 April 2020, one of the conditions that SMEs from the “most affected” sectors should meet to be entered into the register of subsidy recipients is that they should not have had tax arrears of over RUB 3,000 as at 1 March 2020. This amount is calculated taking into account all the existing arrears and overpayments (penalties, fines and interest are not taken into account).
On 19 May 2020 a draft law on amendments to tax legislation was submitted to the State Duma. This draft law is aimed at implementing a so-called ‘third set’ of support measures for business and the public in connection with the coronavirus infection.