According to the address of the President of the Russian Federation, support should be provided to small and medium-sized businesses and microenterprises.
 At the same time, the President of the Russian Federation underlined that support measures in the form of deferred tax payments (except VAT) and premium rates (for microenterprises) are offered for enterprises in those industries that are most affected by the current difficult situation. At the same time, the Government of the Russian Federation is instructed to constantly monitor the situation and, if it is necessary, expand and correct the list of industries that need support.
Therefore, it is the Government of the Russian Federation will determine the lists of particularly affected industries for deferred taxes.
At present, after the meeting of the Presidium of the Coordination Council under the Government of the Russian Federation on countering the spread of the coronavirus infection in the Russian Federation on 25.03.2020, including the order of Ministry of Economic Development of the Russian Federation, Ministry of Industry and Trade of the Russian Federation and Ministry of Finance of the Russian Federation to work out measures to provide Government support for sphere of public catering and services, as well as owners of commercial real estate.
Reducing the amount of premium rates from 30% to 15% (if the minimum wage is exceeded) is a measure directed to income support of citizens employed in small and medium-sized enterprises. Literally from the address of the President of the Russian Federation, it does not follow that this measure will be applied only to particularly affected organizations.
Moreover, this measure is named not as an anti-crisis measure, but as a long-term incentive for employers to increase their employees' pays.
The Federal Tax Service of the Russian Federation on 27.03.2020 gave answers to questions about measures taken on behalf of the Government of the Russian Federation to support taxpayers and about the address of the President of the Russian Federation on 25.03.2020.
Basically, these explanations relate to the early support measures taken in the form of postponement until may 01, 2020 of compulsory collection of taxes in the tourism and air transport sectors, in the physical education and sport, art, culture and cinematography areas. In addition, the Federal Tax Service of the Russian Federation explained that in accordance with the order of the Federal Tax Service of the Russian Federation from 25.03.2020 until may 1, 2020, measures of compulsory collection of taxes delays will not be applied to companies and businessmans whose information is included in the unified register of small and medium-sized businesses. This postponement of recovery measures does not require additional application to the tax authorities. But at the moment work is in progress to change the legislation for the realization of the possibility of obtaining a deferred payments of taxex for 6 months. The Federal Tax Service of the Russian Federation also clarified that the issue of non-deduction of penalties during the moratorium on compulsory collection of taxes will be resolved when the legislation will be change.
 The Criteria of small, medium and microenterprises (MSP):
by number and income for the previous year: medium-sized enterprises - no more than 250 people and no more than 2 billion rubles; small enterprises - no more than 100 people and no more than 800 million rubles; microenterprises - no more than 15 people and no more than 120 million rubles.;
by the structure of the authorized capital - percentage of organizations that are not small and medium-sized enterprises must not exceed 49%, the Government's, regions, or NPOs share must not exceed 25%.
Information about MSP must be entered in the unified register of small and medium-sized businesses.
Normative documents: The Federal Law of 24.07.2007 №209-FL "The development of small and medium-sized enterprises in the Russian Federation", Decree of the Government of the Russian Federation of 04.04.2016 № 265 "The maximum values of income received from business activities for each category of small and medium-sized enterprises".