Analytics and brochures

30 November 2020 is the last day when the applications for granting a deferral (instalment plan) of tax payments is granted to entrepreneurs from industries most affected by Covid-19. At the same time, applications may be filed for any payments that become due in 2020 (including in December).

Pepeliaev Group advises that the Ministry of Economic Development, together with business associations, has issued a summary of best practices of preventive measures aimed at stopping the spread of the coronavirus, “Business against COVID”.

Pepeliaev Group advises that the Russian Constitutional Court has adopted Resolution No. 46-P dated 12 November 2020. This Resolution specifies in what cases a real estate facility can be treated as a shopping mall with the tax base calculated based on the cadastral value.

The Russian Federal Tax Service (the "Service") has issued a reminder that 5 December is the final deadline for the submission of information by state and local authorities, the corporation responsible for the development of small- or medium-sized entrepreneurship and other organisations that provide support to SMEs.

On 7 November, Federal Law No. 349-FZ dated 27 October 2020 came into force, which amended the legislation on developing SMEs.