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The President signed the Federal Law On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.
In accordance with the Federal Law, the Government of the Russian Federation has the right to issue, starting in 2020, normative legal acts that imply the suspension, abolishment or postponement of tax control measures, extension of deadlines for paying taxes, duties and insurance premiums, as well as deadlines for filing tax returns, insurance premium statements and other documents, and additional grounds for allowing deferrals or rescheduling of tax payments, insurance premiums, penalties, fines, and interest payments.
The Federal Law also establishes rules for calculating tax on personal income received as interest on banks deposits (balance of accounts).
In addition, for insurance providers who are small and medium-sized business entities, the Federal Law envisages reduced tariffs for insurance premiums for compulsory pension insurance and compulsory social insurance as of April 1, 2020.
April 1, 2020