From April 6, the Russian government has introduced a 6-month moratorium on bankruptcy proceedings to be initiated by creditors. The moratorium is introduced in respect of the following debtors:
- companies and individual entrepreneurs whose main business activity code is included in the list of industries most affected by the new coronavirus disease outbreak and as of March 1, 2020, isindicated in the Unified state register of legal entities (EGRUL) or the Unified state register of individual entrepreneurs (ESRIE);
- companies included in the list of systemically important companies, that is approved by the Government Commission for increasing the sustainability of Russia’s economic development;
- companies included in the list of strategic companies and strategic joint stock companies that is approved by the Russian President’s Decree № 1009 as of August 04, 2004;
- companies included in the list of strategic companies, as well as federal executive bodies ensuring the implementation of the unified state policy in the economy sectors in which these companies operate, that is approved by the Russian Government’s Decree №1226-r as of August 20, 2009.

On May 22, the Russian lower house approved in the second reading a set of significant amendments to the laws that will help small and medium-sized businesses to cope with the consequences of the coronavirus pandemic. The most significant innovations as follows:
- companies and individual entrepreneurs will receive an administrative fine deferral;
- companies and individual entrepreneurs will manage to refuse from a lease agreement avoiding unnecessary expenses;
- public real estate leases are to be extended;
- debtors will be provided with the so-called “court installment” – the possibility to pay a debt by installments for the period of the bankruptcy moratorium.

According to the Russian Ministry of Finance, the tax increase expected changes will affect only the so-called transit (off-shore) jurisdictions. This applies primarily to Cyprus and a number of other similar jurisdictions. The changes will not affect the interest income to be paid on:
- Eurobonds;
- bond loans of Russian companies;
- loans provided by foreign banks.
These changes will enter into force on January 01, 2021. They will not apply to income paid by Russian companies in 2020.

Shared construction participants will not be able to recover fines from developers for any failure to meet the construction deadlines until the end of 2020, and newly-constructed buildings will temporarily not be included in the register of long-term constructions. This support measure for developers has been taken by the Russian government. The Russian Ministry of Construction has executed a document that includes a temporary softening of the current legislation towards developers.

A Russian tax body requested from one taxpayer to submit certified copies of documents within 10 calendar days. The volume of requested documents amounted to 6 260000 sheets weighing about 30 tons. To fulfill such a requirement the taxpayer would need 100 printing devices to prepare the documents during more than 2 months, and four tax inspectors would be need about 90 months to review the requested volume of documents. The courts of three instances supported the applicant and dismissed the tax body’s cassation appeal (Resolution № F07-3042 2015 of the Arbitration Court of the North-Western District dd. June 02, 2015).