In particular, organizations that are included as at March 1, 2020 in the unified register of subjects of small and average business, extended terms of payment of the following taxes:
tax on profit of organizations, the unified agricultural tax, tax payable in connection with application of simplified system of the taxation for the year 2019, 6 months;
– the tax to incomes of physical persons for 2019 paid by individual entrepreneurs – 3 months;
taxes (except value added tax, tax on professional income, taxes paid as a tax agent) and the advance payments for the taxes for March and the first quarter of 2020 – 6 months over April – June, for the second quarter and first half of 2020 – 4 months;
tax payable in connection with the use of the patent system of taxation, the term of payment of which falls in the second quarter of 2020, by 4 months;
if in the regions provided for the payment of advance payments of transport tax, corporate property tax and land tax for the first quarter of 2020, they shall be paid no later than 30 October 2020, for the second quarter of 2020, no later than 30 December.
the Deadlines for the submission of tax returns and calculations, the time of submission of which occurs in March-may 2020 would be extended by three months until may 15 the deadline for the submission of tax declarations on value added tax and the settlement of insurance contributions for the first quarter of 2020.
New measures to support Russians touched and utilities, licenses and insurance
On June 1, 2020 moved the timing of tax audits, audits of compliance with the currencylegislation of the Russian Federation, making decisions on the results of tax audits, decisions on suspension of operations under accounts of taxpayers.
Right to the deferral or installment for payment of taxes, advance payments and insurance contributions of organizations and individual businesses of the affected industries, as well as under a separate decision of the government strategic, system-forming and city-forming enterprises of other fields corresponding to one of the following criteria:
– reduced revenues by more than 10 percent;
– decrease in revenue from sales of goods and services by more than 10 percent;
– decrease in revenue from sales of goods and services in transactions subject to value added tax at the rate of 0 percent, more than 10 percent;
the company’s loss according to tax declarations for tax on profit of organizations for the reporting periods 2020, provided that in 2019, a loss was absent.
