Business Support Measures amid COVID-19

The Federal Tax Service will suspend field tax audits (enter into force on March 18)

Due to the spread of the coronavirus, all tax and customs control measures would be suspended, namely, field tax audits, planned field customs audits, seizures, inspections, interrogations, in which tax inspectors have to personally communicate with taxpayers.

The number of field tax audits will be reduced to the minimum, and only unplanned audits that are based on information on risks causing harm to the life and health of citizens, the occurrence of natural and man-made emergencies, audits that result in the issuance of permits, licenses, accreditation certificates, and other documents that have a permissive nature will be carried out.

Source: Order of the RF Government dated 18.03.2020 " Mikhail Mishustin gave instructions aimed, in particular, at suspending the appointment of field tax and planned field customs audits", Order of the Federal Tax Service dated 20.03.2020 № ЕД-7-2/181@

Tax holidays for tourism and air transport legal entities and a moratorium on filing bankruptcy applications (enter into force on March 18)

The Federal Tax Service is charged with ensuring:

  • providing taxpayers operating in tourism and air transport industries with "tax holidays" (deferred tax payments) by submitting, in established cases, requests for tax payment and social contributions no earlier than May 1, 2020, and refusing to charge late payment interest;
  • the possibility of introducing a moratorium on filing bankruptcy applications and establishing a procedure for restructuring debts of legal entities until May 1, 2020.

Source: Order of the RF Government dated 18.03.2020 "Mikhail Mishustin gave instructions aimed at providing deferred payment of taxes and insurance premiums in respect of taxpayers operating in the tourism and air transport industries, as well as ensuring the possibility of introducing a moratorium on filing bankruptcy applications"

Moratorium for small and medium-sized businesses on payment of insurance premiums and rental payments (planned for adoption)

Medium and small businesses will receive a three-month deferral period starting in March for paying social contributions and for paying lease payments in respect of leasing state or municipal property.


Deferred payment of taxes and fees for legal entities operating in cultural and sports industry (enter into force on March 20)

The Federal Tax Service is charged with ensuring provision of tax holidays for the payment of taxes and social contributions due before May 1, 2020, in respect of taxpayers engaged in activities in the field of sports, art, culture and cinematography, in accordance with the order of the RF Government dated March 18, 2020.


Changing the working regime of courts

Starting March 19 till April 10, 2020, the Russian courts are changing their working regime due to the coronavirus. In connection with the threat of spread of coronavirus infection in the territory of Russia the courts are suspended:

  • reception of citizens in courts;
  • submission of documents is recommended only through e-offices of courts or by post service;
  • access to courts for individuals who are not participants in legal proceedings.

Source: the Supreme Court Decision N 808 of 18.03.2020

Incentives for public procurement participants in connection with coronavirus (planned for adoption)

Suppliers affected by the current situation will be exempt from fines for violations of obligations under state contracts. In addition, the requirements for securing contracts with the participation of small business entities will be reduced.

Source: Transcript of the meeting of the coordinating Council for the fight against coronavirus on 16.03.2020 (, Information message of the Government and the Central Bank of the Russian Federation dated 17.03.2020 (

Measures to support medicines, tourism and transport industries (planned for adoption)

The Bank of Russia informs about measures designed to support manufacturers of medicines, as well as the tourism and transport industries in terms of the spread of coronavirus infection till September 30, 2020. In particular, it is planned:

  • to provide credit institutions with the opportunity to assess the quality of debt service, regardless of the assessment of the financial position of the borrower from the tourism and transport sectors for loans restructured due to a reduction in the borrower's income due to the coronavirus;
  • to give credit institutions an opportunity not to worsen the assessment of the financial performance of the sectors of tourism and transport for the purpose of provision for losses if the changes in financial performance caused by the coronavirus;
  • introduce a reduced risk factor of 70% for ruble-denominated credit requirements for organizations that produce medicines and medical devices;
  • reduce to zero the allowances to the risk coefficients for foreign currency loans provided to organizations that produce medicines and medical devices.

Source: information from the Bank of Russia dated 10.03.2020 "Comments of the Bank of Russia on temporary regulatory relief for banks in connection with the spread of coronavirus"

Other anti-crisis measures considered in the RF Government's plan in terms of coronavirus (planned for adoption)

  1. Compensation of income to citizens, individual entrepreneurs and self-employed who are quarantined due to the possible spread of a new coronavirus infection, including at the expense of employers or temporary disability lists.
  2. Reserving budget allocations for the provision of subventions from the Federal budget to the regional budgets for the provision of social benefits to unemployed citizens.
  3. Providing quarterly deferred tax payments for small and medium-sized businesses.
  4. Amendments to the legislation related to providing state-owned enterprises with the opportunity not to transfer funds to the budget for certain types of income.
  5. Postponing the payment of dividends for legal entities with state participation by 3-6 months.
  6. Increase in budget allocations for providing budget loans for the purpose of regional plans to ensure sustainable economic development and social stability in 2020
  7. Formation of an anti-crisis Fund in the amount of 300 billion rubles, including through optimization of budget expenditures.
  8. Provision information to legal entities and citizens about the measures taken through the taxpayer web-office.
  9. Amendments to the legislation regarding the interpretation of situations related to the spread of a new coronavirus infection as force majeure under government contracts.



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