The President, in order to provide additional support to business entities, operating in the spheres of public catering and tourism, during the coronavirus pandemic, establishes that starting from September 1, 2021 for a period until December 31, 2021 catering establishments shall be exempt from paying land tax from legal entities and tax on the property of legal entities; for a period until September 1, 2023, the accrual and payment of tourist (hotel) tax shall be suspended. Provide catering enterprises with the right to defer the repayment (payment by installments) of tax arrears turnover, income tax, tax for the use of water resources, land tax from legal entities, property tax of legal entities formed as of August 15, 2021, and fines and penalties on all taxes and fees, for the period from 1 January 2021 to 1 July 2022, in equal shares, no interest charged, with notice to tax authorities, without sending an application to the state local authorities.