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The acceptance of applications for deferral or installment payments from taxpayers employed in the affected industries is coming to an end.
On November 30 of this year, the deadline for submitting applications for an interest-free deferral or installment plan for taxpayers operating in the industries most affected by the spread of COVID-19 expires.
"The application can be submitted for payments due in 2020, including for the period from December 1 to December 31. If there are grounds for providing a support measure, an application and an obligation to comply with the conditions of deferral or installment payment are submitted to the tax authority at the location or registration of the taxpayer," the Federal Tax Service of Russia said in a statement.
If the application is submitted before sending the declarations or calculations to the inspectorate, in which the taxes, advance payments and insurance premiums indicated therein are calculated, it will be considered after their submission. This procedure also applies to declarations (calculations), on the basis of which the right to deferral or installment payment in the form of income reduction is verified.
You can check the possibility of obtaining a deferral or installment plan using the service on the website of the Federal Tax Service of Russia at the link: https://service.nalog.ru/covid2/.
