The Government has extended until December 31, 2024 the existing special regime for the accrual of penalties on tax arrears.

Recall that the Government of the Russian Federation by its resolution No. 500 of 29.03.2023 (as amended and supplemented) established that in the period from January 1 to December 31, 2023, penalties are not accrued in cases where the taxpayer has deposited funds to the Unified Tax System, but made mistakes in the formation of a notice of assessed taxes or did not send it at all.

This provision has now been extended for the whole of 2024.

Accounting Fines Penalties