Who will be given a deferment on insurance premiums due to coronavirus?

Many sectors of the economy today are suffering heavy losses due to the crisis caused, among other things. pandemic and quarantine restrictions. The anti-crisis measures planned by the Government of the Russian Federation are gradually being embodied in laws and regulations. Such measures, in particular, included a moratorium on tax audits, extension of reporting deadlines, provision of deferrals for tax payments, etc. A deferment on the payment of insurance premiums is also being introduced. For whom it will be possible and for what period, we will tell you further.

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.

Submitting an application for an additional tax deferment

An application for a deferment, including for regional and local taxes, may be submitted to the Federal Tax Service at the location of the organization or place of residence of the individual entrepreneur. Organizations classified as major taxpayers submit an application to the tax authority at the place where they are registered as such.

The application must be submitted to the Federal Tax Service by December 1, 2021. The application is submitted in the form recommended by the Federal Tax Service of Russia.

1C:Accounting 8: how to create an application for installment plan for taxes

Along with the application for a deferment, the organization and individual entrepreneur must submit to the Federal Tax Service an obligation to comply with the terms of the deferment, as well as a debt repayment schedule.

You will also need to provide security for the fulfillment of the obligation to pay taxes. Such security can be a pledge of real estate (its cadastral value must exceed the amount of taxes for which a deferment is provided), a surety or a bank guarantee.

Bank certificates on monthly turnover and account balances, a list of counterparties - debtors and conclusions on the occurrence of force majeure circumstances do not need to be submitted.

By the way, security is only necessary in cases where a deferment is granted for a period exceeding 6 months. When granting a deferment for a shorter period, the provision of collateral, surety and bank guarantee is not required.

From the moment the application is submitted until a decision is made on it, the Federal Tax Service does not have the right to apply debt collection measures to the taxpayer. At the same time, the deadlines established for sending tax demands and making decisions on collecting tax debts are suspended.

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.

Preferential types of business

The Russian government has identified 22 sectors of the economy that have suffered the most from the pandemic. A complete list of industries is published on the official website of the Ministry of Economic Development of the Russian Federation. First of all, they will receive support from the state:

• organizations of additional education and non-state educational institutions;
• cultural, leisure and entertainment institutions;
• carriers, airport activities and road transport;
• activities for organizing conferences and exhibitions;
• organization of physical education and health activities and sports;
• travel agencies and other organizations in the field of tourism;
• hotel business organizations;
• catering organizations;
• organizations providing household services to the population. repair,
• wash,
• dry cleaning,
• hairdressing and beauty salon services

Organizations and individual entrepreneurs operating in industries most affected by the spread of coronavirus infection are identified by their main type of activity, information about which is contained in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

In order to receive a deferment, officials provided additional conditions for each group of beneficiaries.

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).

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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).

How to check your eligibility for benefits

To check whether your company has the right to receive a deferment of insurance premiums due to coronavirus, use the Federal Tax Service “Coronavirus: Business Support Measures” service on the nalog.ru website.

It allows in one place:

1. Find out the OKVED activity code of an organization or individual entrepreneur.
2. Check whether the company is included in the SME register.
3. By answering simple questions, get a list of all support measures that the company has the right to use

IMPORTANT!

OKVED from the List of Affected Industries must be indicated as the main activity of the organization in the Unified State Register of Legal Entities or the individual entrepreneur in the Unified State Register of Individual Entrepreneurs, otherwise it will not be possible to take advantage of the deferment of payment of insurance premiums for small businesses.

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.

Changes in the law 2021

The federal law does not provide for significant changes to the article on deferments from military service in 2021. It is worth paying attention to changes in the procedure for providing benefits when studying at secondary educational institutions and after receiving a bachelor's degree.

• All students of secondary specialized educational institutions receive a deferment from the army until the end of their studies, regardless of whether they entered after the 9th or 11th grade.
• The restriction still applies after college - the conscript does not receive a deferment for studying at a university.
• In 2021, all students who have completed a bachelor's degree program can receive a deferment and complete a master's degree without interrupting their studies by military service.

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?

How many times is a deferment from the army given?

The main condition for obtaining deferments for education is the continuous learning process. The law on military service makes it possible for talented and capable young men to develop without hindrance. The first deferment from service is provided for studying at school, then comes the turn of benefits for students to study at a university, a third deferment is provided for admission to a master's program, and graduate students are entitled to a fourth exemption from conscription. A young man can devote the entire conscription period from 18 to 27 years of age to study, and the law on conscription is not an obstacle for him in this. There is no deferment for obtaining a second higher and secondary specialized education, as well as for admission to a university after secondary school.

For health reasons, you can get a maximum of 2 deferments.

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.

Good reasons

Since the principles of conscription are formed on the basis of federal law No. 53-FZ, it is there that one can find grounds for granting a deferment. The formed main points of opportunities for deferment from army life are expressed as follows:

• An unprecedented rule for conscription is a medical examination and assessment of the health status of a young man who has reached conscription age. Detected illnesses make it possible to postpone military service.
• Choice of alternative service, lasting 18-21 months.
• The presence of close relatives who died in the performance of military duty. In this case, you can count on receiving a military ID without military service at all.
• The state has not ignored those who are undergoing training in order to obtain secondary specialized or higher education. For them, as well as for persons who turn 18 while studying in secondary school, a deferment system is provided.
• For work. Provided if there is a written justification for the need for a deferment for a certain person from the management of the enterprise.
• Benefits provided for family reasons.

That is, there is a range of possibilities that legally makes it possible to delay the moment when a young man joins the army.