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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 21, 2024 No. 205

About provision of measures of support to the organizations of fuel and energy complex and the sphere of housing and communal services which location are the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region

According to article 4 of the Tax Code of the Russian Federation and for the purpose of rendering measures of support to the organizations of fuel and energy complex and the sphere of housing and communal services which take the location within the territories of the Donetsk People's Republic the Luhansk People's Republic, the Zaporizhia region or the Kherson region, the Government of the Russian Federation decides:

1. Provide to the organizations specified in Item 2 of this resolution, the right to the following measures of support:

a) prolongation for 12 months the established legislation on taxes and fees of payment due dates of the income tax of the organizations (further - the income tax), advance payments on the income tax which came in 2023;

b) payment of tax amounts on profit, the advance payments on the income tax provided by the subitem "an" of this Item, equal parts in the amount of one twelfth subject payment of the amount of the specified the income tax, advance payments on the income tax monthly, no later than the 28th, since the month following after month in which there comes the payment due date of the income tax, advance payments on the income tax extended based on the subitem "an" of this Item;

c) non-use in 2024 of measures for ensuring discharge of duty for tax payment, charges, insurance premiums in the form of suspension of account transactions in bank according to provisions of Item 2 of article 76 of the Tax Code of the Russian Federation.

2. The state and municipal companies and organizations which take the location within the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or Kherson region to which objects of fuel and energy complex on the right of economic maintaining or operational management are assigned and (or) which perform regulated types of activity in the sphere of heat supply, in the sphere of water supply and (or) water disposal, in the sphere of power industry treat the organizations having the right to the support measures established by subitems "an" and "b" of Item 1 of this resolution, on gas distribution networks and (or) provide utilities on rendering transportation services of gas.

The organizations which take the location within the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or Kherson region to which objects of fuel and energy complex on the right of economic maintaining or operational management are assigned and (or) which perform regulated types of activity in the sphere of heat supply, in the sphere of water supply and (or) water disposal, in the sphere of power industry treat the organizations having the right to the support measures established by the subitem "v" of Item 1 of this resolution, on gas distribution networks and (or) provide utilities on rendering transportation services of gas.

For the purposes of this resolution the concept "objects of fuel and energy complex" is used in the value provided by the Federal Law "About Safety of Objects of Fuel and Energy Complex", and the concept "utilities" - in the value provided by the housing legislation of the Russian Federation.

3. Lists of the organizations specified in Item 2 of this resolution and which declared the right to the stipulated in Item 1 this resolution of support measures (further - lists), are determined according to the procedure, established by the supreme executive bodies of the Donetsk People's Republic (for the organizations which take the location within the territory of the Donetsk People's Republic), the Luhansk People's Republic (for the organizations which take the location within the territory of the Luhansk People's Republic), the Zaporizhia region (for the organizations which take the location within the territory of the Zaporizhia region), the Kherson region (for the organizations which take the location within the territory of the Kherson region), and go (with indication of identification taxpayer numbers) to federal executive body, the representative for control and supervision in the field of taxes and fees.

4. Decisions on provision of delay and payment by installments on the income tax, advance payments on the income tax specified in subitems "an" and "b" of Item 1 of this resolution, are not taken out by tax authority.

5. Measures of support, the stipulated in Item 1 this resolution, are provided to the organizations included in lists which are sent to federal executive body, the representative for control and supervision in the field of taxes and fees, in I and II quarters 2024 according to Item 3 of this resolution.

6. Calculation of the terms established by this resolution is performed according to the procedure, the stipulated in Article 6.1 Tax Code of the Russian Federation.

7. Recommend to the supreme executive bodies of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and Kherson region:

approve procedures for forming of lists;

approve with federal executive body, the representative for control and supervision in the field of taxes and fees, procedure for the direction to it of lists.

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

Russian Prime Minister

M. Mishustin

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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