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 February 28, 2026 (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, 2025 to January, 2026 (inclusive);

non-use till February 28, 2026 (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 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;

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