How will be provide deferred payments of taxes and premium rates changed?
We recall that, in accordance with the current edition of The Tax Code of the Russian Federation, the Legislation of the Russian Federation about taxes and fees consists of the Tax Code of the Russian Federation and approved in accordance with the Federal Laws on taxes, charges, premiums rates (Paragraph 1, Article 1 of The Tax Code of the Russian Federation). And amendments to The Legislation of the Russian Federation on taxes and fees, as well as termination, cancellation or invalidation of provisions of acts of The Legislation of the Russian Federation on taxes and fees are carried out by separate the Federal Laws. Such changes cannot be included in the texts of the Federal Laws that change (terminate, cancel, or invalidate) other the Legislative Acts of the Russian Federation or contain an independent subject of legal regulation (Paragraph 7, Article 1 of The Tax Code of the Russian Federation).
Therefore, the Federal Law must be approved in order to realize the measures announced by the President of the Russian Federation to support businesses in terms of deferred payments of taxes, changing the deadlines for submitting tax reports, and reducing premium rates.
The provisions of paragraph 4.10 of the Plan of priority measures (actions) to ensure sustainable economic development in the context of the deterioration of the situation due to the spread of the new coronavirus infection (17.03.2020) (further – the Plan) provide for granting the Government of the Russian Federation the right to regulate certain issues on tax relations. Specifically, the Plan specifies the development of the Bill in the Federal law that will allow the Government of the Russian Federation to determine the procedure for obtaining deferred payments (installments) for taxes (premium rates), including in terms of the procedure, grounds, timing of tax reporting (calculations), as well as the right to extend these terms. For this Federal law, the following deadlines are specified: introduction of the Bill law to the State Duma – 30.03.2020, and approval of the Federal law – 30.04.2020.
Source: http://government.ru/news/39235/
You need to be patient and wait for the appropriate changes in the Tax Legislation of the Russian Federation. The beginning of such changes may be extended to an earlier date than the date of approval of the specified Federal Law.
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