All perfect praise be to Allah, The Lord of the Worlds. I testify that there is none worthy of worship except Allah and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and messenger.
1- It is not permissible for a Muslim to delay making up for the days of fasting he comes to miss in Ramadan. If a Muslims delays making up for the missed days without excuse until the next Ramadan comes, he is considered sinful and is required to offer expiation along with making up the missed days. For each day a Muslim misses in Ramadan, he shall provide food with a value of about 750 grams. This is the view of the majority of Muslim jurists and it is the sound opinion, Allah willing.
2- The expiation is paid to the poor and the needy who are entitled to receive Zakah.
3- If needed, and just like Zakah, the food can be sent to the poor in other Muslim countries such as Chechnya and Kosovo, or any other country having the same conditions.
Allah Knows best.