Federal Tax Service has suspended debt collection and ongoing inspections

May, 29 2020

With the introduction of high-alert regime, the authorities promised to suspend control measures for businesses, but tax authorities did not stop working.

At the same time, the work of tax authorities continues taking into account the following measures:

  • The reporting deadlines are postponed for all companies, but differ depending on category of taxpayer;
  • Current audits have been suspended;
  • The deadlines for fulfilling the requirements for desk inspections have been increased;
  • The suspension of debt collection measures was extended until May 31 inclusive, and processing of debt information was switched to manual mode;
  • The possibility of extending deadlines for submitting taxpayer objections to acts of tax audits depends on type of audit:

– for field audit, the period is counted from May 31 and increases by number of normal days taxpayer had in April;

– for desk verification – the period formally expires on the next business day. However, taking into account situation, an extension may be possible at the request of taxpayer.

  • The deadlines for tax reporting have been rescheduled for all organizations:

– VAT returns for the first quarter of 2020 – May 15;

– income tax returns for the first quarter of 2020 – until July 28;

– Water tax declarations for first quarter of 2020 – until July 28.

  • The deadlines for VAT payment for the first quarter of 2020 (except for those registered under clause 4.6 of article 83 of the Russian Tax Code, and businesses for which non-working days have been announced since March 30) are distributed as follows:

-1/3 of the tax amount should be paid on the first business day after the due date specified in article 174 of the Tax Code;

-1/3 of the amount of tax – not later than May 25, 2020;

-1/3 of the tax amount – not later than June 25, 2020.

  • The deadlines for submitting reports on the movement of money of legal entities – residents on accounts with foreign banks are extended;
  • A retrospective inclusion in the register of subjects of the Unified Register of small and medium-sized businesses is possible if the absence in the register was caused due to a technical error.
Author of the article
Federal Tax Service has suspended debt collection and ongoing inspections
Valentina Khlavich
Managing Partner
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