ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 2, 2020 No. 409

About measures for ensuring sustainable development of economy

The government of the Russian Federation decides:

1. Provide to the organizations and the individual entrepreneurs occupied in fields of activity, the most injured in the conditions of deterioration in situation in connection with spread of new koronavirusny infection whose list affirms the Government of the Russian Federation, the following measures of support:

the income tax of the organizations, unified agricultural tax, the tax paid in connection with application of simplified taxation system for 2019 - for 6 months;

income tax for 2019 paid by individual entrepreneurs according to Item 6 of article 227 of the Tax Code of the Russian Federation (further - the Code), - for 3 months;

taxes (except for the value added tax, tax on the professional income, taxes paid as the tax agent) and advance payments on taxes for March and the I quarter 2020 - for 6 months if other is not provided by the subitem "g" of this Item, for April - June, for the II quarter and the first half of the year 2020 - for 4 months;

the tax paid in connection with use of patent system of the taxation which payment due date is the share on the II quarter 2020 - for 4 months;

if the laws of subjects of the Russian Federation, regulatory legal acts of representative bodies of municipalities provide payment of advance payments on vehicle tax, the property tax of the organizations and the land tax, to determine that the specified advance payments for the I quarter 2020 are subject to payment no later than October 30, 2020 if other is not provided by the subitem "g" of this Item, for the II quarter 2020 - no later than December 30, 2020;

b) extend to the organizations and the individual entrepreneurs specified in the subitem "an" of this Item, the payment due dates of insurance premiums established by the Code:

the estimated from payments and other remunerations for benefit of physical persons for March - May, 2020, - for 6 months if other is not provided by the subitem "g" of this Item;

the estimated from payments and other remunerations for benefit of physical persons for June - July, 2020, and also estimated in the individual entrepreneur for 2019 from the income amount exceeding 300000 rubles - for 4 months;

c) extend to the organizations and the individual entrepreneurs specified in the subitem "an" of this Item, established by the Federal Law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases" (further - the Federal Law) payment due dates of insurance premiums for compulsory social insurance from labor accidents and occupational diseases:

the added from payments and other remunerations for benefit of physical persons for the period March - May, 2020, - for 6 months if other is not provided by the subitem "g" of this Item;

the added from payments and other remunerations for benefit of physical persons for the period June - July, 2020, - for 4 months;

d) extend to the persons specified in paragraph one of the subitem "an" of Item 1 of this resolution, performing separate types of economic activity according to the list according to appendix:

the due dates for tax payment established by the legislation on taxes and fees (except for the value added tax, tax on the professional income, taxes paid as the tax agent) and advance payments on taxes for March and the I quarter 2020 for 9 months;

the payment due dates of the estimated from payments and other remunerations established by the Code for benefit of physical persons for March, 2020 of insurance premiums for 9 months;

the payment due dates of the added from payments and other remunerations established by the Federal Law for benefit of physical persons for March, 2020 of insurance premiums for compulsory social insurance from labor accidents and occupational diseases for 9 months;

payment due dates of advance payments on vehicle tax, the property tax of the organizations and the land tax for the I quarter 2020 if the laws of subjects of the Russian Federation, by regulatory legal acts of representative bodies of municipalities provide payment of advance payments on such taxes, till December 30, 2020.

1(1). Payment of the amounts of taxes (advance payments), the insurance premiums provided by subitems "a" - "" of Item 1 of this resolution, is made by equal parts in the amount of one twelfth subject payment of the amount of the specified taxes (advance payments), insurance premiums monthly, no later than the last date, since the month following after month in which there comes the payment due date of the corresponding taxes (advance payments), insurance premiums extended based on the corresponding subitem of Item 1 of this resolution.

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