Legal features of the extension of the moratorium on the payment of penalties accrued for violations of monetary obligations during the period of the moratorium

In the current Russian legislation, during the period of anti-covid restrictions, a new legal instrument has appeared - a moratorium on satisfying creditor's claims. Subsequently, this moratorium was extended to other grounds. At the same time, the legislation does not clearly provide for which payments it applies to in relation to the timing of the occurrence of a monetary obligation. The article analyzes the current legislation and judicial practice, and concludes that the requirements of the moratorium do not apply to penalties accrued in cases of violation of a monetary obligation that occur during the period of the moratorium.