Support for the economy: the Government is preparing measures

Deadline
(period)

Deadline
(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

Provision

• 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.

Tax (reporting)
Period

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

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