Extension of the period of ‘non-working’ days
On 28 April, the Russian President signed another Decree, the third, extending the regime of non-working days for the period from 6 May until 8 May 2020 inclusive. The provisions of this decree, with regard to determining the list organisations which (employees of which) are covered by it, repeat the corresponding provisions of the previous Decree No. 239 dated 2 April 2020 except for one difference. Now such organisations for which ‘non-working’ days are considered working days include organisations “having equipment designated for a continued technical process”. It is unclear whether such equipment should in fact be operated or just be on the organisation’s balance sheet.
Taking into account the signing of the Decree by the first working day for calculation of deadlines established by the Russian Tax Code (payment of taxes, filing of reports, preparation of responses to claims, documents with regard to desk tax audits, and similar) will be 12 May 2020.
Please be reminded that the deadlines for the performance of actions with regard to the scheduling and conduct of field tax audits are suspended until 31 May 2020 inclusive, and the calculation of the procedural deadlines established by the Russian Commercial Procedure Code for challenging previously issued decisions of the tax authorities is performed under the common procedure without taking into account the non-working days announced by the Russian President.