According to the document, from January 1, 2022, business entities (except for enterprises with a state share of more than 50%, subsoil users and producers of excisable products) will have the right to defer payment of property tax and land tax for a period of six months when acquiring property rights to land plots and (or) buildings and structures with a total area of more than 1,000 square meters.

The following conditions are set for deferring payment of property and land taxes:

the right to defer payment of taxes shall be exercised within three months from the date of state registration of property rights to land plots, buildings and structures without notifying the state tax service bodies and without ensuring the payment (pledge);
the period of delay in payment of taxes shall be calculated from the date of sending the notification to the state tax service bodies in accordance with the established procedure and shall be paid in equal installments within one year from the date of its expiration together with the accrued interest.

In this case, the interest for using the opportunity to change the terms of payment of taxes is calculated in the amount of 50% of the CB refinancing rate from the date of tax deferrals.

If the land plot and (or) buildings and structures are sold or leased during the tax deferral period, the amount of property tax and land tax assessed during the deferral period shall be collected in full.

Business entities included in the group of taxpayers at high risk of violating tax legislation are not provided with deferral of tax payment.