For the 2nd quarter you do not have to pay all taxes, except VAT and personal income tax on employee income (including GPA). You also don’t have to pay insurance premiums, except for injuries.
The benefit applies to the following categories of payers:
- organizations related to small and medium-sized businesses, whose main type of activity, indicated in the Unified State Register of Legal Entities as of March 1, 2021, is the industry most affected by the coronavirus (clause 1 and clause 3 of Article 2 of Law No. 172-FZ);
- individual entrepreneurs whose main type of activity, indicated in the Unified State Register of Individual Entrepreneurs as of March 1, 2021, is the industry most affected by the coronavirus (clause 1 and clause 3 of Article 2 of Law No. 172-FZ);
- socially oriented non-profit organizations (SONCOs) included in the register and which have been recipients of various grants since 2021;
The deadlines for postponing the payment of insurance premiums are also indicated: it has been extended for 6 months for all organizations and individual entrepreneurs that are included in the register of small and medium-sized businesses as of March 1, 2021, and also for those employed in industries most affected by coronavirus (Resolution of the Government of the Russian Federation dated April 24, 2020 No. 570)
