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Home - New measures to support small and medium-sized businesses in Moscow became known

The income tax return for 2020 must be submitted in an updated form

The IFTS finalized the declaration form, its format and the procedure for filling it out.


The government has prepared a project according to which the annual income is more than 5 million rubles. you need to pay personal income tax at a rate of 15%.

It is planned that the new rules will need to be applied starting with revenues generated in 2021.


The minimum wage for 2021 became known

The Ministry of Labor has established a living wage for the working-age population for the II quarter of 2020. It is equal to 12 392 rubles.

New measures to support small and medium-sized businesses in Moscow became known

The city authorities have adopted another package of measures to support business in connection with the spread of coronavirus and the introduction of high alert. Among other things, the following innovations can be distinguished:
• small and medium enterprises of any type of activity will receive subsidies to pay the interest rate on loans taken (up to 6% or up to 8% per annum, depending on whether the loan was taken before or after April 15);
• cinemas, retraining organizations, sanatoriums and rest homes, as well as organizers of exhibitions and conferences will be provided with a deferment of advance payments for the first quarter of 2020 on corporate property tax and land tax. Deferral period - until December 31 of the current year;
• organizations - owners of premises for hotel accommodation will receive compensation for property tax and land tax for the II quarter. If the owner of the premises leases them for hotel accommodation, then compensation will be given to him only if the rental rate for this period is reduced by at least 50%;
• subjects of small and medium-sized businesses that rent real estate from the city and have previously concluded agreements for its redemption, redemption payments for the II quarter can be transferred until December 31, 2020 inclusive.
Document: Decree of the Government of Moscow of 15.04.2020 N 405-PP

Assistance for paying salaries and other measures: the president announced new solutions to support business

At a meeting with members of the government, the president spoke about new measures to support organizations and entrepreneurs working in industries that were affected by the spread of coronavirus.
Thus, it is proposed to include trade in non-food products in the list of affected industries. We are talking about small and medium-sized companies.
Small and medium-sized enterprises will receive direct free aid for urgent needs, including the payment of salaries and maintaining their level in April and May. The main and only condition is the preservation of the level of employment of at least 90% of the staff on April 1. The amount of assistance is 12,130 rubles. per month for each employee. To receive it, you will need to remotely submit an application during May. The first payment (for April), employers will be able to receive on May 18. In May, funds will be transferred in June.
At least 75% of the volume of interest-free salary loans should be secured by guarantees of Vnesheconombank. We are talking about loans that banks give to employers to pay salaries to employees. It is also proposed to extend this measure to medium and large enterprises that have suffered from the spread of coronavirus.
Clear criteria will be developed for classifying organizations as systemic. The list of such enterprises should be finalized by the government. A special loan product will be introduced for them - soft loans for replenishment of working capital. The state will subsidize the rate on such a loan in the amount of the key rate. In addition, half of such a loan will be provided with state guarantees of the Ministry of Finance.
Expand support for the airline industry. For the relevant organizations, funds will be allocated that they can use to pay for leasing, replenish working capital, pay salaries, and also pay for aircraft parking.
Among other things, additional funds will be allocated to maintain financial stability and balance regional budgets.
In addition, the meeting raised the issue of taxing personal income tax on the amounts of additional payments to medical personnel. As the president pointed out, citizens should receive exactly the amounts announced earlier, but according to the current legislation, they still have to withhold personal income tax. In the near future will make appropriate adjustments.

Document: Transcript of the meeting of the president with members of the government 04/15/2020


All organizations and individual entrepreneurs can submit documents that must be submitted in March - May 2020, three months later. These include:
• declarations (excluding VAT reporting);
• tax calculations on the amounts of income paid to foreign organizations and taxes withheld;
• 6-personal income tax;
• settlements on advance payments.
In addition, until May 15, 2020, the deadline for submitting a VAT return and calculation of insurance premiums for the first quarter of 2020 was extended.
Payment of taxes and contributions:
Small and medium businesses
For small and medium-sized businesses, which are included in the register as of March 1, 2020 and operate in the most affected sectors of the economy, the deadlines for the payment of a number of mandatory payments have been extended.
The list of areas of activity most affected by the spread of coronavirus is on the website of the Federal Tax Service.
For six months:
• income tax for 2019;
• single tax at the simplified tax system for 2019;
• USCH for 2019;
• taxes (except VAT, NPA and taxes transferred by the organization and individual entrepreneurs as tax agents) and advance payments on them for March and the first quarter of 2020.
For four months:
• taxes (other than VAT, NPA and taxes transferred by the organization and individual entrepreneurs as tax agents).