Екатерина Уцына
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Минфин России разработал проект поправок в требования к условиям и срокам отсрочки уплаты арендной платы, предусмотренной в 2020 году за использование недвижимого имущества по договорам аренды, которые заключены до принятия решения о введении режима повышенной готовности или чрезвычайной ситуации на территории субъектов РФ (утв. постановлением Правительства РФ от 3 апреля 2020 г. № 439)1. Предполагается, что документ вступит в силу со дня его официального опубликования.
Проектом предлагается дополнить условия предоставления отсрочки новым требованием. Для получения такой меры поддержки арендатор должен осуществлять деятельность в сфере отрасли экономики, наиболее пострадавшей в условиях ухудшения ситуации в связи с распространением новой коронавирусной инфекции (перечень утв. постановлением Правительства РФ от 3 апреля 2020 г. № 434), по коду основного вида деятельности, информация о котором содержится в ЕГРЮЛ либо ЕГРИП по состоянию на 1 апреля 2020 года. Аналогичные положения об определении ОКВЭД в уже предусмотрены п. 2 постановления Правительства РФ от 2 апреля 2020 г. № 409.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Как поясняет законодатель, в настоящее время существует правовая неопределенность в отношении применения перечня пострадавших отраслей российской экономики в целях предоставления арендодателями арендаторам отсрочки уплаты арендной платы. Это неоправданно затягивает рассмотрение арендодателями обращений арендаторов о предоставлении отсрочки. Кроме того, в федеральные органы исполнительной власти поступают многочисленные обращения арендодателей с просьбой разъяснить порядок применения ОКВЭД.
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1 С текстом законопроекта «О внесении изменения в пункт 3 требований к условиям и срокам отсрочки уплаты арендной платы по договорам аренды недвижимого имущества, утвержденных постановлением Правительства Российской Федерации от 3 апреля 2020 г. № 439» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/07/06-20/00103086).
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