At the moment, preferences are limited only to measures in relation to legal entities, individual entrepreneurs classified as small businesses, information about which is included in the unified register of small and medium-sized businesses:
Comments on Federal Law No. 52-FZ dated March 9, 2022 re last changes to the RF Tax code:
The new Law does not contain specific conditions and new terms of tax payment. Only changes re granting the additional powers to Russian government body.
The government's new powers include not only the right to postpone the payment of fiscal payments, but also provide for the extension of the deadlines for the payment of advance payments on regional and local taxes, the extension of the deadlines for submitting reports to the tax authorities, the extension of the deadlines for sending and fulfilling tax requirements, fees, insurance premiums, establishing additional grounds for granting a deferral (installment plan) for the payment of taxes, fees, insurance premiums. The deadlines for payment and submission of reports in 2022 may be changed by separate orders of the Government of the Russian Federation. At the moment, it is impossible to say for sure whether the deadlines for paying taxes and fees in 2022 will be changed and whether new benefits and concessions will be provided, including exemption from taxes for a specific reporting (calculation) period in 2022.
NAZALI TAX & LEGAL