Deferral or installment payment of federal taxes
Deferral or installment payment of federal taxes for a period exceeding one year but not exceeding three years may be granted by decision of the Government of the Russian Federation1.
Federal Law No. 137-FZ dated July 27, 2006, "On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation in Connection with Implementation of Measures to Improve Tax Administration" dated July 27, 2006, as amended on July 27, 2006, Article 1, subpara. a#3 // Official Gazette of the Russian Federation. 2006. No. 31. Item 3436. ↩