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of March 29, 2023 No. 500

About measures for settlement of the tax arrears, the charges, insurance premiums, penalty fee, penalties, percent established by the Tax Code of the Russian Federation in 2023 and 2024

(as amended on 26-12-2023)

According to Item 3 of article 4 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Determine that the deadlines of the direction of requirements about debt repayment provided by the Tax Code of the Russian Federation and decision makings about debt collection increase for 6 months.

2. Determine that from January 1, 2023 to December 31, 2024 inclusive the penalty fee is not charged on the shortage amount in the amount of, not exceeding in the corresponding calendar day the extent of positive balance of the single tax account of the taxpayer, payer of charges, the payer of insurance premiums and (or) the tax agent increased by the amount offset on account of execution of the forthcoming obligation on payment of specific tax, collection, insurance premiums of the specified person.

3. This resolution becomes effective from the date of its official publication.

Action of Item 2 of this resolution extends to the legal relationship which arose since January 1, 2023.

Russian Prime Minister

M. Mishustin


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