in touch, but so far traditionally a few figures 2.670 billion rubles. mineral extraction tax was received by the consolidated budget of the russian federation in the first quarter of this year, which is almost twice as much as in the same period in 2021. most of this amount was provided by the mineral extraction tax on oil. according to experts. the two-fold increase in tax collections was provided by an increase in world oil prices, an increase in production and the dollar exchange rate in the period from december to february. seven months. so the largest russian automakers received a deferral of payment of the recycling fee for the first quarter; it will be less, the resolution establishes a single deadline for paying the recycling fee for the first three quarters no later than. from this december of this year,

it is expected that such a support measure will provide automakers with working capital. two days left before russian companies will be able to fully use electronic documents in interaction with counterparties in accordance with the order of the federal tax service of russia, starting from may 27, documents in pdf a3 format can be quickly transferred via the internet to the tax authorities upon their request or when providing explanations. in addition, the peculiarity of this file format, as is it considered to provide more comfortable interaction of a company with different levels of digitalization? so today, the deputy head of the federal tax service is in touch with us again russian dmitry satin dmitry stanislavovich hello larisa good afternoon. let's talk today about the tax support measures that have been proposed in the last two months. first

, i would like to understand the entire volume, where you can get acquainted with it, in order to understand what suits this or that taxpayer, all the support measures that have been taken to date and apply, and the tax component can be found on the website of the federal tax service on the main page site nalog.ru literally in e. early march of this year, the state duma adopted the federal law, 52-fz, which granted the government additional powers regarding certain provisions related to taxes. in particular, the postponement of the payment of taxes by the government promptly adopted, and post. the first is the payment of advance monthly payments concerning income tax, and for the period of march 28 , 470, by a government decree, this deadline has been

postponed for a month. accordingly, this measure has already worked, and has covered about 612.000, and taxpayers and by postponing the payment of this monthly advance payment. entrepreneurs. managed not to divert more than 320 billion rubles from the turnover. there are also support measures for those who are simplified by the second resolution. it was 512 government decree that a decision was also made to postpone the payment of tax by entrepreneurs using the simplified taxation system for certain types of activities, the postponement affected payments for 2021 and for the first quarter of this year hmm postponed for six months, while after the expiration of this

six months, the tax is paid not at a time, but in installments over the next six months in equal installments of 1/6 during each month, special decisions were made regarding control measures. well , until you hold doors, or this does not concern all taxpayers and a moratorium on holding has been declared. e, inspections of e-e of the use of cash register equipment until the end of the year, the only exceptions are inspections that are appointed by decision of the federal tax services but actually such checks. these are probably isolated cases that i remember, so that the decision on this was made precisely by the central office of the federal tax service and, i would like to draw attention to the letter from the federal tax service, which decided to introduce a moratorium on e,

blocking accounts for claims until the first june of this year, respectively, here, and there is also a small exception, which is related if we see an attempt to abuse and withdraw assets, which are the concealment of assets, which will prevent collection, these provisions do not apply to them, but to all standard ones. when it is valid according to the procedure, we must apply this blocking, if the claims are paid within the prescribed period, then in such cases, mm, there is a ban on the application of the blocking until june 1st of this year, well, except for the measures established by government decrees and special decisions . the federal tax service has other measures that are already reflected in the tax code, the first thing i would like to note. this is a correction solution. the rates for calculating penalties are amendments to the seventy- fifth article on the corner of the code. the penalty will be calculated based on one three hundredth of the

refinancing rate. there are important changes in the twenty- third chapter of the tax code. this chapter is just devoted to the taxation of personal income, an exemption from personal income tax on income related to material benefits that can be obtained by individuals has been introduced. this is the norm. protected on income received by individuals, a in the twenty-first dash 23 years also amended related to exemption from tax on interest on deposits. let's move on to the support measures offered to legal entities and our favorite tax, let's talk about vat, there are also amendments in honor of this tax, amendments that have been made to the tax code and one more measure that hmm i would like to highlight, related to changes in tax the code concerns the extension or extension of the application of the

declarative procedure for the reimbursement of value added tax, if previously companies had the right to such a declarative procedure, that is, the right to receive a refund of value added tax without waiting for the end of a desk tax audit. only in the case of presenting a bank guarantee or surety, now the company as well. or an individual entrepreneur applying the general taxation procedure can apply such a declarative refund procedure and receive, e, a refund of value added tax within 8 days, and from the moment of filing an application for the application of within the amount of taxes paid for the previous year. this measure is really in demand. hmm, and is designed for entrepreneurs who are not ready to divert funds for e, the provision of bank guarantees, but at the same time they require the prompt preservation or replenishment of working capital, therefore, in my

opinion. mm. this norm will be popular, and we are already seeing it at the first declaration company, under which this norm has come into force. it is also possible and necessary, of course, to note, and the decision of the legislator to introduce zero vat rate for the provision of services. with accommodation, that is, this hmm primarily concerns hotels and other accommodation facilities, and this norm has been introduced, and for 5 years and uh, of course, of course, it will help the tourism industry in order to develop a in the current situation. well, let's talk about corporate income taxes, we'll talk there too. there is a provision in the tax code in honor of this tax, according to which a company that floats monthly advance payments throughout the year, they can switch to payment of advance payments, based on the actual profit received and with a certain

volatility, both in the exchange rate and in prices. and this can be, but for certain categories or industries it is quite profitable. that is, of course, this is a matter of calculating the economy for each enterprise separately, but now e companies have received such a right and, of course, if it is beneficial for the entrepreneur. he will take advantage of this. also , amendments were made related to e, accounting, and exchange differences, and related to the revaluation of claims and obligations, if hmm before these amendments to such a reassessment. it was necessary to carry out obligations in foreign currency on a monthly basis, but now such a requirement has been canceled - we are talking about the so-called unrealized exchange rate difference, that is, income or expense will be recognized already at the moment it means that the fulfillment of requirements and obligations and twenty-

third at twenty the fourth year, and these amendments, but apply to both negative and positive differences, the unrealized difference, which will not be taken into account for the purposes of taxation and, accordingly, in the twenty- second year, a positive difference may not be taken into account for tax purposes, which xmm, respectively, will not be recognized as income . . they concern the it sector and, in general, unprecedented support measures are offered to it specialists and it companies themselves. in the end, what happens. what changes have been made to the tax code the income tax rate, if at the current moment it was e, before the adoption of the amendments, and 3%, then, accordingly, the changes made reset this rate, so hmm for these industries.

well actually the minimum rate became even less. this is also a very positive trend that will contribute. eh, the development of the it industry, we will hope that everything will be so dmitry satin deputy heads. the federal tax service of russia was with us in the world today. we discussed tax support measures that are now offered by the taxpayer to individuals and legal entities. a complete list of these support measures. you can find the tax dot ru on the website of the federal tax service of russia, and i say goodbye to you until the next issue. in the tax project, we discuss tax legislation and tax practice. see you.

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