Support for the economy: the Government is preparing measures

On 1 April 2020 Federal Law No. 102-FZ “On amending parts one and two of the Russian Tax Code and certain items of Russian legislation” was signed by the Russian President and published.

Now the Russian Government has official powers to extend and suspend deadlines provided for by tax legislation for the purposes of ensuring stability in the work of the taxpayers.

Resolution No. 409 of the Russian Government dated 2 April 2020 “On measures to ensure the sustainable development of the economy” (the “Resolution”) was prepared within the framework of these powers.

Please find below the principal provisions of this document. Please note that the final text of the Resolution differs from the draft previously published.

1. Suspension or extension of deadlines for taxpayers (payers of insurance contributions, and insurers)[1] 


(period) Scope of application

Suspension of actions connected with carrying out control measures

until 31 May 2020 inclusive

  • the issuing of a decision to conduct field (repeated) audits and audits with respect to compliance with the transfer pricing policy, and the conduct of these audits
  • the initiation of audits with respect to compliance with currency legislation, and the conduct of already initiated audits[2]
  • the issuing of decisions to suspend operations on accounts under articles 76(3) and 76(3.2) of the Russian Tax Code (the “Tax Code”)
  • the duration of timeframes for performing actions established by articles 100 and 101 of the Tax Code with respect to already scheduled audits,
  • the duration of timeframes provided for by article 101.4 of the Tax Code
  • imposing liability on a taxpayer (payer of insurance contributions and insurer against industrial accidents) for failure to submit documents (information), and/or explanations in relation to the requests of the tax authorities and the Russian Social Security Fund, the deadline for performance of which is within the period from 1 March until 31 May 2020

An extension of deadlines for taxpayers and/or the tax authorities for performing certain actions

by 3 months


  • of accounting reports, tax returns (except for VAT tax returns), calculations with respect to advance payments, and tax calculations of tax agents, the deadline for the provision of which expires in the period March-May 2020 [3]
  • applications for conducting tax monitoring for 2021
  • financial information for 2019 and previous reporting years by financial market organisations [4]

before 15 May 2020

Submitting VAT tax returns and calculations with respect to insurance contributions for quarter 1, 2020.

by 20 business days

Preparation of responses to demands of the tax authorities and the Russian Social Security Fund received within the timeframe from 1 March until 31 May 2020

by 10 business days

Provision of documents (information) within the framework of a desk tax audit of VAT tax returns when such demands are received from 1 March until 31 May 2020 inclusive

for 6 months

Maximum deadlines for the tax authority to send demands for the payment of taxes, levies, insurance contributions, penalties, fines, interest and for decisions to be made concerning the collection of the above amounts
Similar provisions are stipulated for insurance contributions under compulsory social insurance against industrial accidents and occupational diseases.

2. Amendment of the payment deadline for small and medium-sized businesses[5] in the worst affected sectors of economy

Tax (reporting)

Tax type

Amendment of payment deadlines

year 2019

profit tax, tax paid using the simplified taxation system, or unified agricultural tax

has been extended by 6 months

personal income tax paid by an individual entrepreneur based on the results of filing a tax return (article 227(6) of the Tax Code)

has been extended by 3 months

March and quarter 1, 2020

all taxes (advance payments), excluding VAT, professional income tax, taxes paid when acting as a tax agent

has been extended by 6 months

quarter 2, 2020 and the first six months of 2020

has been extended by 4 months

quarter 1, 2020

advance payments with respect to transport tax, property tax and land tax [6]

not later than 30 October 2020

quarter 2, 2020

not later than 30 December 2020

3. Additional support of micro-business with regard to payment of insurance contributions

Period for the calculation of
insurance contributions

Amendment of payment deadlines

March-May 2020

has been extended by 6 months

June-July 2020

has been extended by 4 months

The deadline for payment of insurance contributions to be paid for 2019 from an amount of income exceeding RUB 300,000 has also been extended by 4 months for individual entrepreneurs


[1] The Resolution provides for the same measures for both taxes and insurance contributions, as well as for insurance against industrial accidents and occupational diseases provided for by the Federal Law “On mandatory social insurance against industrial accidents and occupational diseases”

[2] Audits commenced before 1 March 2020 can be continued if during these audits offences have been identified whose limitation period for liability to be imposed expires before 1 June 2020. In this case the audits and administrative proceedings can continue to be carried out only with regard to such offences.

[3] The Resolution divides the deadlines for the provision (filing) of the tax return (calculation) and deadlines for the payment of tax: extension of payment deadlines does not influence the deadlines for the filing of tax returns (reports) and vice versa.

[4] To the extent established by clause 18 of the Regulation for requesting information from one’s own clients within the framework of the implementation of the international exchange of financial information (approved by Resolution No. 693 of the Russian Government dated 16 June 2018).

[5] Enterprises included in the register of small and medium-sized businesses as at 1 March 2020.

[6] If the corresponding regional regulations provide for advance payments to be made.

Отправить статью

Pepeliaev Group and the Consulate General of the Republic of Korea have renewed their cooperation agreement
Read more
Pepeliaev Group's delegation has visited Beijing and Shenzhen on a business mission
Read more
Pepeliaev Group’s Experts Have Achieved Exceptional Results in the 2023 Individual Rankings of Pravo.ru-300
Read more