The President, in order to stimulate economic growth and investment activity, restore production rates, increase employment, increase household incomes and support business entities during the coronavirus pandemic, decrees to exempt for the period from June 1 to September 1, 2020 from paying property tax and land tax: (a) small business entities; (b) markets and shopping malls, cinemas, public catering enterprises, public transport enterprises, sports and recreation facilities, as well as legal entities carrying out activities for the transportation of passengers, the provision of personal services, the provision of premises for rent, including for banquets; (c) to provide additional state support to small businesses in the form of writing off amounts of property tax and land tax payable for April and May 2020, for which an interest-free grace period (installment plan) is granted; and (d) write off penalties and fines for land tax and property tax, as of May 15, 2020, formed from January 1, 2020.