ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 25, 2025 No. 1105

About measures of support of the organizations of coal industry

According to article 4 of the Tax Code of the Russian Federation and for the purpose of rendering measures of support of coal industry to the organizations the Government of the Russian Federation decides:

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

prolongation till November 30, 2025 (inclusive) payment due dates of severance tax concerning coal and payment due dates of the insurance premiums (except for insurance premiums for collateral social security of separate employee categories of the organizations of the coal industry) established by the legislation of the Russian Federation on taxes and fees which will come from June to October (inclusive) 2025;

non-use till November 30, 2025 (inclusive) the methods of ensuring fulfillment of duties provided by the Tax Code of the Russian Federation on tax payment, charges, insurance premiums concerning the tax arrears, charges, insurance premiums in budgets of the budget system of the Russian Federation in the amount of, equal to the extent of the negative balance of the single tax account of the taxpayer (the payer of the collection, the payer of insurance premiums) included in the list of the organizations of coal industry specified in Item 3 of this resolution created as of June 1, 2025 (further - the list) provided that on receipt date of the list in the Federal Tax Service concerning such taxpayer (the payer of collection, the payer of insurance premiums) insolvency proceedings (bankruptcy) in accordance with the legislation of the Russian Federation about insolvency (bankruptcy) are not initiated;

non-use till November 30, 2025 (inclusive) the disciplinary measures provided by the Tax Code of the Russian Federation at the expense of money on accounts of the taxpayer (the payer of collection, the payer of insurance premiums) of the tax arrears, charges, insurance premiums in budgets of the budget system of the Russian Federation in the amount of, equal to the extent of the negative balance of the single tax account of the taxpayer (the payer of the collection, the payer of insurance premiums) included in the list created as of June 1, 2025 provided that on receipt date of the list in the Federal Tax Service concerning such taxpayer (the payer of collection, the payer of insurance premiums) insolvency proceedings (bankruptcy) in accordance with the legislation of the Russian Federation about insolvency (bankruptcy) are not initiated.

2. To the organizations of coal industry having the right to the measures of support specified in Item 1 of this resolution (further - support measures), the organizations which code of main type of economic activity according to the data containing in the Unified State Register of Legal Entities as of May 1, 2025 corresponded to code of the All-Russian Classifier of Economic Activities - 05th "Coal production" (including codes of other subclasses, groups, subgroups and types of the specified class) belong.

3. The list is created by the Ministry of Energy of the Russian Federation in the following procedure:

the organizations of coal industry specified in Item 2 of this resolution submit in the Ministry of Energy of the Russian Federation applications for provision of measures of support with appendix of the extracts from the Unified State Register of Legal Entities containing data, the stipulated in Item 2 presents of the resolution as of May 1, 2025;

The Ministry of Energy of the Russian Federation within 3 working days from the date of receipt of such statements and statements considers them and makes the decision on inclusion of the specified organizations in the list;

the list (with indication of identification taxpayer numbers) goes the Ministry of Energy of the Russian Federation to the Federal Tax Service.

4. Decisions on provision of delay on the severance tax and insurance premiums specified in Item 1 of this resolution, are not taken out by the Federal Tax Service.

5. Measures of support are provided to the organizations of coal industry specified in Item 2 of this resolution and included in lists which are sent to the Federal Tax Service till November 30, 2025 (inclusive).

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. This resolution becomes effective from the date of its official publication and extends to the legal relationship which arose since June 1, 2025.

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