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The Russian Federal Tax Service has extended the period of the suspension of enforced collection measures for tax arrears

The Russian Federal Tax Service has published Letter No. ED -20-8/71@ dated 26 May 2020 extending the period of the suspension of enforced collection measures for tax arrears and for the provisional remedies until 1 July 2020. As in the previous Letters No. ED-20-8/37@ dated 3 April 2020 and No. ED-20-8/53@ dated 27 April 2020 the Russian Federal Tax Service has specified that the enforced collection measures are suspended in all cases except for the situation when the non-collection of arrears may entail the concealing of assets and/or other actions to prevent collection. However, the new Letter contains one more exception - when the taxpayer has refused to comply with the established moratorium on bankruptcy. In all the “exceptional” cases enforced collection is allowed only subject to agreement with the head of the higher tax authority.

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