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:

a) extend to the organizations and the individual entrepreneurs included as of March 1, 2020 according to the Federal Law "About Development of Small and Medium Entrepreneurship in the Russian Federation" in the unified register of subjects of small and medium entrepreneurship, payment due dates of the following taxes (advance payments) established by the legislation on taxes and fees:

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;

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