ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 20, 2022 No. 1874

About measures of support of mobilized persons

The government of the Russian Federation for the purpose of support of the citizens of the Russian Federation called according to the Presidential decree of the Russian Federation of September 21, 2022 No. 647 "About the announcement of partial mobilization in the Russian Federation" on military service on mobilization in the Armed Forces of the Russian Federation decides:

1. Extend:

a) to the citizens of the Russian Federation called according to the Presidential decree of the Russian Federation of September 21, 2022 No. 647 "About the announcement of partial mobilization in the Russian Federation" (further - the Decree) on military service on mobilization in the Armed Forces of the Russian Federation (further - mobilized persons), to the organizations in which mobilized person for date of his appeal according to the Decree on military service on mobilization in the Armed Forces of the Russian Federation is the single founder (participant) of the organization and at the same time performs powers of sole executive body (further - the organizations), for passing by the corresponding mobilized person of military service on mobilization in the Armed Forces of the Russian Federation and to the 28th inclusive 3rd month following after month of the end of the period of the partial colors called according to the Decree (further - partial mobilization), or the dismissals of mobilized person from military service on the bases established by the Decree established by the legislation on taxes and fees, and also accepted in 2022 according to article 4 of the Tax Code of the Russian Federation (further - the Code) acts of the Government of the Russian Federation and the supreme executive bodies of subjects of the Russian Federation the due dates for tax payment (including advance payments on taxes) (except for the income tax paid as the tax agent, the income tax of the organizations withheld at source of payment of the income), charges (except for the state fee, collection for use of fauna objects), insurance premiums (including paid in the fixed size on mandatory pension insurance and compulsory health insurance) which fall on the specified period;

b) to mobilized persons, the organizations for passing by the corresponding mobilized person of military service for mobilization in the Armed Forces of the Russian Federation and to the 28th inclusive 3rd month following after month of the end of the period of partial mobilization or dismissal of mobilized person from military service on the bases established by the Decree, established by the Federal Law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases" (further - the Federal Law) payment due dates of insurance premiums for compulsory social insurance from labor accidents and occupational diseases which fall on the specified period;

c) to mobilized persons, the organizations for passing by the corresponding mobilized person of military service for mobilization in the Armed Forces of the Russian Federation and to the 25th inclusive 3rd month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree, the term of submission of tax declarations established by the Code (except for tax declarations on the value added tax), tax calculations about the amounts of the income paid to the foreign organizations and the retained taxes, calculations of tax amounts on the income of the physical persons estimated and withheld by tax agents, calculations for advance payments, accounting (financial) records which falls on the specified period;

d) to mobilized persons for passing by the corresponding mobilized person of military service on mobilization in the Armed Forces of the Russian Federation and to the last number inclusive the 4th month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree, terms of submission to tax authorities of documents (data) provided by part 4 and part 6 of article 15 of the Federal Law "About carrying out experiment on establishment of special tax regime "Tax on the professional income";

e) to mobilized persons of stipulated in Item 2 Rules of representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers, approved by the order of the Government of the Russian Federation of December 12, 2015 No. 1365 "About procedure for representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of electronic instruments of payment, provided by foreign payment service providers", the term of representation to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers accounting 2021 and the next accounting years prior to the last number of the 3rd month following after month of the end of the period of partial mobilization or dismissal of mobilized person from military service on the bases established by the Decree;

e) to mobilized persons, the organizations of stipulated in Item 4 Rules of representation by legal entities - residents and individual entrepreneurs - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers, approved by the order of the Government of the Russian Federation of December 28, 2005 No. 819 "About approval of Rules of representation by legal entities - residents and individual entrepreneurs - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers", the term of representation to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers for III and IV reporting quarters of 2022 and the subsequent reporting quarters to the last number of the 3rd month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree;

g) to mobilized persons, the organizations the term of representation to tax authorities of notifications on opening (closing) of accounts (deposits) established by part 2 of article 12 of the Federal law "About Currency Control and Currency Exchange Control" and about change of account details (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation to the last number of the 3rd month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree.

2. According to part 19.1 of article 73 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" to establish the following categories of payers of customs duties, taxes, the special, anti-dumping, compensatory duties, persons performing solidary duty with the specified payers on payment of customs duties, taxes, the special, anti-dumping, compensatory duties for which completion dates of notifications and amendments to the notification on the amounts of customs duties, taxes, the special, anti-dumping, compensatory duties which are not paid at the scheduled time, percent and penalty fee (further - the notification) differ from the terms specified in part 19 of article 73 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation":

a) mobilized persons;

b) organizations;

c) customs representatives - on condition of implementation of customs declaration of goods, concerning which debt established fact, for and on behalf of the customs applicant who is mobilized person or the organization.

3. Determine that completion date of notifications persons specified in Item 2 of this resolution other than the term established by part 19 of article 73 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" expires the 28th inclusive 3rd month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree.

4. Determine that payment of the amounts of taxes (advance payments), charges, insurance premiums which payment due dates are postponed according to Item 1 of this resolution except for of tax amounts on the professional income, tax amounts, paid in connection with application of the automated simplified taxation system, is made by equal parts in the amount of one sixth specified amounts monthly, no later than the 28th, since the month following after month in which there comes the payment due date of the corresponding taxes (advance payments), charges, insurance premiums extended based on Item 1 of this resolution, or according to the procedure, established by the legislation on taxes and fees, the Federal Law.

5. Suspend concerning mobilized person, the organization for passing by the corresponding mobilized person of military service for mobilization in the Armed Forces of the Russian Federation and to the 28th inclusive 3rd month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree:

a) pronouncement of decisions on carrying out exit (repeated exit) tax audits, checks of completeness of calculation and tax payment in connection with transactions between affiliated persons, pronouncement of decisions on carrying out exit (repeated exit) checks of the insurer on compulsory social insurance from labor accidents and occupational diseases;

b) carrying out appointed exit (repeated exit) tax audits, checks of completeness of calculation and tax payment in connection with transactions between affiliated persons, carrying out appointed exit (repeated exit) checks of the insurer on compulsory social insurance from labor accidents and occupational diseases;

c) holding the tax control measures provided by the Code, except for:

the tax control measures held within cameral tax audits concerning tax declarations on the value added tax with the tax amounts declared to compensation, declarations on excises with the amount of excise declared to compensation (reduction), tax declarations on income tax with the tax amount declared to return;

tax control measures, the stipulated in Item 3 articles 88 of the Code which are carried out within cameral tax audits concerning the tax declarations on the value added tax which are not specified in the paragraph the second this subitem;

d) current of the terms established by the Code and the Federal Law concerning the checks specified in subitems "an" and "b" of this Item;

e) current of the terms provided by Articles 100, 101 and 101.4 Codes, articles 26.19 and 26.20 of the Federal Law;

e) removal by tax authorities according to Items 3 and 3 (2) article 76 of the Code of decisions on suspension of account transactions in banks and transfers of electronic money;

g) carrying out and appointment of checks of observance of the foreign exchange legislation of the Russian Federation as tax authorities;

h) initiation and holding control (supervising) actions within federal state control (supervision) of compliance with law of the Russian Federation about use of the control and cash equipment, including behind completeness of accounting of revenue in the organizations and at individual entrepreneurs;

i) carrying out federal statistical observations according to the Federal Law "About the Official Statistical Recording and System of the State Statistics in the Russian Federation".

6. Determine that concerning mobilized person, the organization for passing by the corresponding mobilized person of military service for mobilization in the Armed Forces of the Russian Federation and to the 28th inclusive 3rd month following after month of the end of the period of partial mobilization or dismissal of the corresponding mobilized person from military service on the bases established by the Decree:

a) tax sanctions for tax offenses, responsibility for which is provided by Articles 119, of 126, 126.1, 129.1, 129.4 and 129.6 of the Code, made during the period specified in paragraph one of this Item, are not applied, production on such violations is not performed;

b) the responsibility provided by articles 26.30 and 26.31 of the Federal Law for the offenses made during the period specified in paragraph one of this Item is not applied, production on such violations is not performed.

7. Mobilized persons concerning whom holding the actions provided by this resolution is performed are determined based on the data represented by the Ministry of Defence of the Russian Federation to the Federal Tax Service at least once in 7 calendar days including data on the date of receipt by mobilized person of the status of the serviceman during action of partial mobilization according to the Decree and date of dismissal of mobilized person from military service by the bases established by the Decree.

And about the organizations concerning which holding the actions provided by this resolution is performed the Federal Tax Service sends information on mobilized persons to the Federal Customs Service, Federal Bailiff Service, Federal State Statistics Service, Fund of pension and social insurance of the Russian Federation.

7(1). The Federal Tax Service sends information on mobilized persons to the Ministry of digital development, communication and mass communications of the Russian Federation as to the operator of the infrastructure providing information and technological interaction of the information systems used for provision of the state and municipal services and execution of the state and municipal functions electronically at the request of such information concerning particular persons in single system of interdepartmental electronic interaction for the purpose of the organization of provision by subjects of the Russian Federation to mobilized persons and members of their families of measures of social support, stipulated by the legislation subjects of the Russian Federation provided including in electronic form with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" and the federal state information system "Federal Register of the State and Municipal Services (Functions)".

8. Determine that deadlines of the direction of the requirement about tax payment, charges, insurance premiums, penalty fee, penalties, percent, insurance premiums for compulsory social insurance from labor accidents and occupational diseases and decision making about tax collection, charges, insurance premiums, insurance premiums for compulsory social insurance from labor accidents and occupational diseases, penalty fee, penalties, percent increase for 6 months.

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

Action of Items 1 and 4 - 6 these resolutions extends to the legal relationship which arose since September 21, 2022.

Action of Items 2 and 3 of this resolution extends including to the notifications which are not performed in the terms specified in such notifications about day of entry into force of this resolution.

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