Who is entitled to a deferment from military conscription and how to get it?

Postponement of payment deadlines and deferment - what's the difference?

Decree of the Government of the Russian Federation dated April 2, 2020 No. 409 provides for two mechanisms to support business: postponement of tax payment deadlines and deferment/installment plans.

Rescheduling is an “automatic” extension of the period for payment of certain taxes for small and medium-sized businesses from affected industries. There is no need to submit any applications to the tax office: the deadlines are shifted without the participation of taxpayers.

See new deadlines for submitting reports and paying taxes

Deferments and installments for paying taxes are an individual support measure. To receive it, you will have to submit an application to the Federal Tax Service. Let's tell you more about this mechanism.

What is it and what are the dangers?

The procedure for obtaining benefits is established by articles , , 64 of the Tax Code of the Russian Federation. To reschedule payments, you must submit to the Federal Tax Service:

• statement;
• obligation to comply with the conditions for providing a deferment on insurance premiums for micro-enterprises, small and medium-sized businesses;
• debt repayment schedule;
• ensuring the fulfillment of the obligation to pay taxes and fees (when requesting payment deferment for more than 6 months);
• reporting confirming the grounds for receiving benefits.

There is no approved application form. Use the recommended one from the Federal Tax Service.

The rules established by the Government Decree on Deferment for Small Businesses allow you to request a payment deferment for the following periods:

The application is reviewed and a decision is made within 30 working days.

Postponement does not mean that you are allowed to forget about paying the debt. At the end of the payment transfer period, you will have to pay fiscal fees in full.

Who can apply for a deferment or installment plan?

Unlike postponing the tax payment deadline, not only small and medium-sized businesses can receive a deferment or installment plan.

Companies from the list of affected industries can count on a deferment or installment plan (Resolution of the Government of the Russian Federation dated April 3, 2020 No. 434). The “affected” OKVED must be indicated in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs as the main one as of March 1, 2021.

If your company is on the list of those affected and has retained 90% of its employees since March 2021, consider getting a payday loan.

In addition, strategic, systemically important and city-forming enterprises are eligible for support, provided that they have suffered from the pandemic and the government has confirmed this by a separate decision. Check to see if your company falls into one of these categories.

Finally, owners of retail premises will be able to receive a deferment if they rent them out and give tenants a deferment on rent (amendments to Resolution No. 409, introduced by Resolution of the Government of the Russian Federation of May 16, 2020 No. 699).

By what rules landlords can give a deferment to tenants is stated in the Decree of the Government of the Russian Federation dated 04/03/2020 No. 439. And in order to receive a deferment on taxes, these rules must be followed. Here are some of the requirements:

• Rental holidays must be provided from the date when a high alert or emergency regime was introduced in a constituent entity of the Russian Federation until October 1, 2020.
• Vacations should apply to the entire amount of rent for the period of high alert (emergency) and to 50% of the amount from the day the regime was lifted until October 1.
• The tenant cannot be required to repay the debt before January 1, 2021.
• The tenant must repay the debt in stages no more than once a month in equal payments of no more than ½ of the rent.
• According to the schedule, the debt must be repaid in full no later than January 1, 2023.

And two more nuances. As of March 1, such landlords should have code 68.2 listed as their main code in the Unified State Register of Legal Entities. And retail premises mean real estate objects and premises in them, which are located on a land plot that meets two criteria:

1. It can accommodate retail facilities, catering facilities or consumer services - this is indicated by the type of permitted use or name according to the Unified State Register.
2. It is included in the list of objects taxed at cadastral value approved by the constituent entity of the Russian Federation.

Regional authorities must create and submit to the Federal Tax Service a list of organizations and individuals that have the right to such a deferment. Only those on this list will be able to receive a deferment.

At the same time, regions may introduce additional criteria for including companies in this list. For example, they may establish that deferred rent must be confirmed, or limit the area of ​​retail facilities that will fall under the benefit.

Deferment from the army for family reasons

Deferments from the army for family reasons can be obtained by conscripts who are raising children or caring for other loved ones. In the first case, young fathers who have:

1. two or more children;
2. a child and a pregnant wife in late pregnancy (from 22 weeks);
3. a disabled child under 3 years old;
4. a child whose mother has died or been deprived of parental rights.

Memo from the Assistance Service for Conscripts:

If a conscript loses the grounds for temporary exemption from conscription, then his right to a deferment will disappear.

You can also get a deferment if the conscript is constantly caring for his mother, father, wife, siblings, grandparents. However, there are several mandatory conditions here too.

1. The relative being cared for by the conscript should not be fully supported by the state;
2. A medical and social examination must be carried out in relation to the relative, which will show that he really needs constant care, and the conscript is the only relative who can provide this care.

Under what conditions will a deferment or installment plan be given?

Being on one of the above lists is necessary, but not enough to get a deferment or installment plan. Additionally, financial indicators are taken into account.

Revenues down more than 10%

A deferment or installment plan will not be given if the company’s income in the last quarter decreased by 10% or less compared to the same period last year.

For organizations that just opened in 2021, data is taken for two quarters before submitting the application. Those who started their activities in 2021 will not be given a deferment or installment plan.

However, income can be defined in different ways (Resolution No. 409):

• income can be considered as a whole;
• Only income from the sale of goods, works or services can be considered;
• you can narrow the range of operations and take into account the decrease in income only from the sale of goods, works and services subject to VAT at a rate of 0% - if the share of such sales is more than 50% of the total volume.

In any case, it is “tax” and not “accounting” income that is considered. For companies on OSNO, data is taken from tax reporting: total income - from the profit declaration, income from the sale of goods, works and services - from the VAT declaration (clause 4 of the Rules). Those who apply the simplified tax system indicate income “on parole”: there is no need to submit supporting documents along with the application (clause 7 of the Rules).

Submit reports to the Federal Tax Service online for free

Losses appeared in 2021

The second category that may qualify for a deferment or installment plan is organizations on OSNO, which in 2021, based on the results of the reporting periods, will begin to receive losses if they were not included in the declaration for 2019.

Data on losses from the annual declaration for 2021 and the quarterly one for the reporting period before filing the application are compared (clause 4 of the Rules).

Who won't get support?

Even if all the conditions (OKVED code and financial) are met, companies that are part of a consolidated group of taxpayers cannot apply for a deferment or installment plan in terms of income tax.

It will not be possible to get support if the director of a criminal case for crimes in the field of taxation or is going to leave the Russian Federation for permanent residence.

Finally, a deferment or installment plan may be refused if the Federal Tax Service has reason to believe that the company will use this to hide property.

What taxes are deferred?

Deferments and installments can be obtained for taxes and contributions, including advance payments that must be paid in 2021. The rule also applies to regional and local taxes and “injury” contributions.

But there are also exceptions.

• They will not give a deferment or installment plan for excise taxes and mineral extraction tax.
• Only industries can receive a deferment of VAT and tax on additional income from the production of hydrocarbons (Resolution of the Government of the Russian Federation dated April 24, 2020 No. 570). In particular, these are the hotel business, catering, and travel agencies.
• Owners-lessors of retail premises have the right to apply for a deferment only for property taxes: land tax and property tax for organizations or individuals.

Deferment of insurance premiums in 2021

According to the amendments made to the Tax Code of the Russian Federation by Law No. 102-FZ dated April 1, 2020, the Government of the Russian Federation received the right in 2021 to issue regulations relating to, among other things:

• extension of deadlines for paying taxes and insurance premiums, submitting reports on them;
• establishing additional grounds for granting a deferment on taxes and insurance contributions in terms of their payment, as well as changing the procedure and conditions for their provision.

Mishustin, the Prime Minister of the Russian Federation, gave an order to defer the payment of insurance premiums on March 18, 2021. It was about providing a “tax holiday” on taxes and contributions, the payment deadline for which falls before May 1, 2021. As part of these holidays, for 6 The deadlines for micro-enterprises included in the list of the most affected industries have already been extended for months. These industries include air and road transportation, culture, leisure and entertainment, physical education and sports, tourism, hotel business, catering, additional and non-governmental education, organization of exhibitions, conferences, and the provision of personal services to the population.

Today, a draft government decree “On measures to ensure sustainable economic development” (ID 02/07/03-20/00100768) has also been developed, which plans to extend the deadline for micro-enterprises to pay insurance premiums accrued from payments to individuals for the period from March to July 2021 inclusive.

In addition to deferments on insurance premiums for micro-businesses, the draft resolution also contains special Rules for providing installment plans or deferments on insurance premiums and taxes, the payment of which falls in 2021. The rules establish additional grounds for their application and will apply to all individual entrepreneurs and enterprises, including city-forming and strategically important ones, whose activities relate to the industries most affected by the coronavirus (according to the government list).

How deferment works

Deferment allows you to pay taxes and insurance premiums later than established by the Tax Code of the Russian Federation. The length of the deferment depends on several factors.

For what period will a deferment on taxes and contributions be given?

Who can get an additional tax deferment?

Additional deferment and installment plans for the payment of taxes and insurance premiums due to coronavirus apply to the following economic entities:

• organizations and individual entrepreneurs operating in areas most affected by coronavirus infection (determined by the main OKVED as of March 1, 2021);
• strategic, system-forming and city-forming organizations (they are granted a deferment in accordance with separate decisions of the Government of the Russian Federation);
• organizations and individual entrepreneurs who have granted deferred payment of rent under lease agreements for retail real estate;
• organizations and individual entrepreneurs receiving income primarily from activities in the field of tourism and hotel business, information about which is included in the unified list of classified hotels, ski slopes and beaches;
• organizations selling socially significant goods and services.

At the same time, the latter include organizations for which, over the last two tax periods, the amount of sales of goods and services at a VAT rate of 10% is more than 30% of the total amount of sales of goods, work and services.

All of the above entities have the right to apply for a deferment/installment plan if one of the following indicators is present:

• decrease in income by more than 10%;
• receipt of a loss according to income tax returns for 2020 (provided that there was no loss for 2021).

The reduction in income is calculated based on the financial results for the quarter preceding the quarter in which the application for deferment is submitted. These data are compared with the same quarter in 2019. The presence of a loss is determined based on the income tax return for the period preceding the quarter in which the application is submitted.

If a company or individual entrepreneur was registered in 2021, then income is calculated by comparing data for two quarters preceding the quarter in which the application is submitted.

How does installment work?

Installments are an opportunity to pay taxes and contributions gradually, rather than in one lump sum. For ordinary organizations, Decree No. 409 provides for installments for a maximum of 3 years with payment according to an agreed payment schedule. At the same time, the schedule must indicate that the company contributes money at least once a month in equal shares. The countdown starts from the month when the installment plan was issued.

The period for which you want to spread out the tax payment is indicated in the application, but it should not exceed three years.

You can apply for an installment plan in two cases:

• if income has decreased by more than half;
• if income decreased by more than 30% and a loss appeared.

Strategic, systemically important, city-forming companies and KNP have their own criteria and installment periods. If income has decreased by 30–50%, you can count on a 3-year installment plan. And if income has fallen by more than half, installments are given for five years.

Owners-lessors of retail premises can apply for installment payments only if they are the largest taxpayers or belong to the category of strategic, system-forming, city-forming organizations. If not, then they have the right to receive only a deferment of tax payments.

Duration of “insurance holidays” and target audience

According to the adopted law, the duration of the deferment depends on the period for calculating insurance premiums. If it occurred in March or early April of the current year, the deadline will be postponed by 6 months. Starting in the summer, it will be reduced and made equal to 4 months.

But it is worth noting that not all employees will go on “insurance holidays”. A deferment of insurance premiums is provided only for workers affected by infection in small businesses. Among them:

• personnel of travel agencies and hotels;
• airports and air transport companies - due to the massive closure of borders, they can no longer fly to other countries;
• The beauty industry collapsed due to the coronavirus epidemic - hairdressers and beauty salons were closed;
• expensive restaurants, cafes and catering establishments (with the exception of wine and vodka stores);
• entertainment and cultural events (performances, cinema premieres, sporting competitions, etc.) were canceled in the country;
• the right to “insurance holidays” for tenants, but only temporarily using property owned by the state or local governments.

Only holders of those professions on which the health, life and safety of the people depend - police officers, officials of the Ministry of Emergency Situations, military personnel, doctors, pharmacists and pharmacists in pharmacies, employees of waste disposal organizations, employees of the food industry and others continue to work. In addition, schoolchildren and students switched to distance learning. Employees of courier services were also not left without work - without them, since almost all stores (except for retail outlets within walking distance) are closed, people will not be able to purchase necessary goods - not only food, but also gloves, protective masks and other scarce items.