Ministry of Economy of the Republic of Tatarstan

A brief review of changes in the Tax Code of the Russian Federation in connection with measures to ensure sustainable economic development

6 April 2020, Monday

The current situation in the region’s economy, related to coronavirus, oil price volatility, currency fluctuations, raises a lot of questions of entrepreneurs of the Republic of Tatarstan related to their further economic activity. The answers to a number of questions were reflected in the Federal Law No. 102-FZ of April 1, 2020 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”. Today, entrepreneurs of the republic can familiarize themselves with the amendments made to the Tax Code on many information sites, but if we consider them briefly, it can be noted that the following main changes have occurred: 1. Until June 1, 2020 tax control measures, including checks on completeness of accrual and payment of taxes, as well as the suspension of the deadlines, including the deadlines for the appointment (conduct) of tax audits for the period of suspension or the transfer of these tax control measures have been suspended, canceled or postponed to a later date; 2. The deadlines for the payment of taxes, including advance payments of taxes, including those provided for by special tax regimes, fees, insurance premiums, have been extended; 3. The deadlines established by the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees on payment of advance payments for transport tax, property tax of organizations and land tax have been extended; 4. The deadlines for submitting tax declarations (calculations), accounting (financial) statements and (or) other documents (information) to the tax authorities have been extended; 5. The deadlines for sending and fulfilling requirements for the payment of taxes, fees, insurance premiums, interest, fines, as well as the deadlines for making decisions on the collection of taxes, fees, insurance premiums, interest, fines have been extended; 6. Introduction of additional grounds for granting a deferment (installment plan) for the payment of taxes, insurance premiums, penalties, fines, interest, changes in the procedure and conditions for its provision in 2020 have been provided. 7. The grounds and conditions of non-use or features of application of methods for ensuring the fulfillment of obligations to pay taxes, fees, insurance premiums; 8. Justifications and conditions for non-liability for failure to submit (untimely submission) to tax authorities of tax declarations (calculations), accounting (financial) statements and (or) other documents (information) The supreme executive bodies of state power of the Republic of Tatarstan are entitled to issue normative acts in 2020, which provide for the extension of the payment of regional and local taxes, including advance payments on taxes, from January 1 to December 31, 2020. In cases where such payments are extended for certain categories of taxpayers, the following indicators are taken into account: - the main types of economic activity carried out by the taxpayer as of March 1, 2020; - data contained in the registers, which are maintained by the federal executive body authorized to control and supervise taxes and fees, in tax or accounting reports. For more information on changes in legal relations arising from the payment of advance tax payments, tax payments, tax reporting and tax audits, see the information databases that provide access to changes in the Tax Code of the Russian Federation at http://www.consultant.ru/ and https://www.garant.ru/.

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