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On 1 April 2020 Federal Law No. 102-FZ “On amending parts one and two of the Russian Tax Code and certain items of Russian legislation” was signed by the Russian President and published. 

Pepeliaev Group advises that amendments are pending adoption to a number of legal provisions regulating individual aspects of the activities of a public joint-stock company, and the procedure and timeframes for submitting and disclosing consolidated financial statements against the backdrop of the COVID-19 pandemic.

In the context of the pandemic and different measures taken by the authorities, a number of amendments have been made to the provisions of the Code of Administrative Offences which significantly increase administrative sanctions for legal entities.

Pepeliaev Group advises that on 25 March 2020 the Government’s Resolution came into force establishing a procedure for maintaining information systems supporting town-planning activities (abbreviated in Russian as ISOGD), which contains town-planning information, documents and materials. The Resolution also defines the rules for providing such information, documents and materials to the entities involved in town-planning activities.

Pepeliaev Group advises that, on 31 March 2020, the Russian State Duma adopted a Federal Law which lays down the first legislative tax measures aimed at supporting the economy against the backdrop of the coronavirus pandemic.


The Decree of the Russian President dated 2 April 2020 established non-working days from 4 April 2020 until 30 April 2020. Accordingly, taking into account that amendments have been adopted to article 6.1 of the Russian Tax Code, the deadlines for filing tax reports and for the payment of taxes have been extended until the first working day.  

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