The Russia Government has announced the issuance of Decree No. 1791 of 7 November 2020, which extends certain tax relief measures provided for SMEs in response to COVID-19. This includes that the deferral of the payments of advance tax and social security contributions by qualifying SMEs is generally extended by a further three months to 31 December 2020. Qualifying SMEs include those engaged in activities specified in the annex to the Decree, including hotel business, food and drink, film p…