FNS responded to questions about the suspension of debt recovery for SMEs

1. of who is affected by a special order of consideration of petitions of taxpayers, receipt of the deferral (installment) collection of taxes?

This procedure applies to legal entities and individual entrepreneurs:

Photo: Alexei Nikolsky/press service of the Russian President/TASS Putin instructed to defer tax payments for small and medium business

– belonging to the subjects of small and average business about which information is included in the register of subjects of small and average business;

operating in the sectors of tourism and air transport, as well as in the areas of physical culture and sport, arts, culture and film.

businesses operating in specific sectors:

the tourist (lists of taxpayers provided by the Ministry of economic development and tourism);

– the airline industry (lists are provided by Rosaviatsia);

physical culture and sport (Ministry of sport of the Russian Federation);

the fields of art, culture and cinematography (lists are provided by the Ministry of culture of the Russian Federation);

2. of What to do if I am not on the posted lists of taxpayers or I do not belong to the corresponding type of economic activity, but I consider myself engaged in the duration in the corresponding branch?

to Contact the relevant Ministry, provide lists of taxpayers or types of economic activity.

3. of How will be the postponement of recovery of tax payments for taxpayers related to the airline industry, tourism, working in the field of physical culture and sport, arts, culture and cinematogrAPII in respect of subjects of small and average business?

the Essence of delay penalties is that the penalties until may 1, 2020 are taken in the time limits established by the Tax code of the Russian Federation.

Photo: RIA Novosti Vladimir Putin has discussed with employers measures to support business

the claim for payment of taxes, fees, insurance contributions shall be sent within three months from the date of overdue payment.

the Decision on debt collection at the expense of funds from Bank accounts shall be made within two months after the date of execution of the requirements.

4. of Where must be specified the type of economic activities that is used to stop the collection? What if he’s not mainstream?

To determine the primary economic activity, which will result in the application of the suspension of the penalty until may 1, it uses the information contained in USRLE or usrie. Additional activities not specified as fundamental are not considered.

5. the do I Need to apply for the suspension of disciplinary measures?

No, not necessary. The tax authority defers application of the relevant measures.

6. the Will recalled the measures already taken to recover and suspend the bill?

No. The suspension of the disciplinary measures provided for March 25, 2020.

7. the President March 25, 2020 in an address to the citizens of Russia announced that it was necessary to provide respite for all taxes, except VAT, for the next six months to small and medium-sized businesses. And for micro enterprises, except for this deferral of taxes, the deferral of insurance premiums to social funds. How and when will be the delay?

Photo: www.council.gov.ru Federation Council approved a withdrawal of business from the article on criminal groups

To implement the possibility of deferment for six months, is working to change the law. After making the necessary changes will determine the procedure for obtaining a deferment.

9. Will be charged interest on the amount of accumulated debt during the period of suspension of a penalty in respect of subjects of small and medium-sized businesses, announced on March 25, 2020?

the question about the possibility of charging fines to the period of suspension of penalties in respect of subjects of small and medium enterprises and taxpayers in particular industries will be solved if you change the law in pursuance of the orders of the President in determining the order of receipt of the 6 month deferral of repayment of debts and support of the affected industries.

10. the is it Possible to get a deferral or installment for payment of tax payments in accordance with article 64 of the Tax code in a special (preferential) mode, if I belong to the affected industries or small or medium business?

the Question of additional grounds for deferment or installment of a special procedure for its provision will be resolved when amending legislation pursuant to the instructions of the President in determining the order of receipt of the 6 month deferral of repayment of debts and support of the affected industries.

currently, the legislation does not permit deferral or installments in the manner different from the General rules established by the Tax code.