of August 25, 2026 No. 1072
About measures of support of persons performing business activity in the territories of the Republic of Crimea and Sevastopol
According to article 4 of the Tax Code of the Russian Federation and article 18.2 of the Federal Law of March 8, 2022 No. 46-FZ "About modification of separate legal acts of the Russian Federation" and for the purpose of rendering measures of support to persons performing business activity in the territories of the Republic of Crimea and Sevastopol, the Government of the Russian Federation decides:
1. Provide to persons specified in item 4 of this resolution, the right to the following measures of support:
a) prolongation till January 27, 2027 (inclusive) the payment due dates of the insurance premiums established by the legislation of the Russian Federation on taxes and fees and the Federal Law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases", estimated for June - December, 2026;
b) payment of the amounts of the insurance premiums provided by the subitem "an" of this Item, equal parts within 12 months in the amount of one twelfth subject payment of the amount of the specified 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 insurance premiums extended based on the subitem "an" of this Item.
2. Provide to persons specified in Item 5 of this resolution, the right to the following measures of support:
a) prolongation till October 1, 2026 of the payment due dates of the insurance premiums established by the legislation of the Russian Federation on taxes and fees, estimated for June - August, 2026;
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