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Delay of tax payments Printable version

Last update: 04.10.2021

calculator, money and cardPayment of taxes is an obligation for all citizens, entrepreneurs and legal entities. Tax evasion may cause not only to a penalty, fines, charges, but also a criminal liability. On this basis, it is important to know that when there are objective reasons for the impossibility to pay taxes, the state provides for a deferral or installment. About this procedure: by what reasons and for how long you can you get a respite on payment of tax debts, you will learn in this article.

The deferral or installment on payment of taxes and fees is a change in the period for payment of taxes and fees in the presence of grounds provided for in this article, respectively, with a lump sum or a phased payment of taxes and fees. Deferral and installment on payment of taxes can be obtained, according to Article 51 of the Tax Code. 

Deferral with a lump sum payment of taxes or fees is granted for a period not exceeding six months.

Installment with a monthly or quarterly payment of taxes or fees in equal shares is granted for a period not exceeding three years.

Deferral or installment may be granted for one or several taxes and or fees.

It should be noted that the postponement of the payment of taxes (and/or fines) the amount "is frozen" until the time of payment. But the taxpayer is not exempt from the payment of penalties of other tax liabilities, including penalties assessed for late payment of tax amounts.

How to get a respite for taxes?

Deferral or installment payments for taxes can be obtained by submitting an application to the tax authority at the place of registration of a legal entity or at the place of residence of an individual for not more than 1 year (12 calendar months). Application should be submitted in any format, where the reason of respite must be indicted.  

Conditions of ax respite provision

Ax respite can be received by charging upon property of taxpayer, upon third-party property as well as by bank guarantee.

Order of tax respite provision

upon the bank guarantee 

The contents of the bank guarantee must meet the following requirements:

  1. The bank guarantee must be irrevocable.
  2. The period of validity of the bank guarantee must expire no earlier than six months after the expiration of the established time for the taxpayer to fulfill the obligation to pay taxes and (or) fees secured by a bank guarantee.
  3. The amount for which a bank guarantee was issued should ensure that the guarantor fully fulfills the taxpayer's obligation to pay taxes and (or) fees.

After making an agreement- guarantee between bank and taxpayer, no later than 10 calendar days it’s necessary to contact tax body at the place of registration of taxpayer with application on postponement of taxes payment terms. Application should be enclosed with the agreement of bank guarantee.  

upon taxpayer or third- party property 

Property upon security of which postponement of tax payment terms is provided must be liquid, i.e.. popular on the market.

Previously but no earlier than 15 calendar days on the day of respite application submission, taxpayer must apprise the property. 
Requirements to property:

  • Liquidity.
  • Insurance from the loss or damage.
  • Market value must be no less than taxes amount and/or penalties.  

Subjects of a pledge cannot be:

  • vital infrastructure;
  • electrical, heat and other types of energy;  
  • distrained property;
  • property which is under restriction of state bodies;
  • property, encumbered by third-party rights;  
  • perishable raw materials, foodstuff;
  • property rights.

After making an agreement on a pledge no later than 10 days it’s necessary to contact tax body at the place of registration of taxpayer with the application on postponement of taxes payment terms. Application must be enclosed by pledge agreement and report of appraiser on the apprise of market cost of pledged property.  

Decision and making an agreement

After acceptance of required documents from taxpayer, tax body makes a decision on approval/disapproval of postponement of taxes payment terms (and/or penalties) no later than 15 calendar days. In case of approval of respite on tax obligations, taxpayer gets a decision on changing of taxes repayment terms, and also repayment schedule. However it’s possible to get a refuse in provision of respite on the basis of incompetency to pledged property or to bank guarantee.

Termination of decision on taxes obligations respite

The decision on postponement of taxes payment terms can be terminated earlier on the basis of:

  • payment of full amount of taxes by taxpayer (and/or penalties) before expiration date;
  • violation of repayment schedule by a taxpayer.

In case of violation of payment according to the repayment schedule a tax committee may surcharge pledged property or require of bank guarantee execution.

As is known, on January 1, 2019, the Law came into force providing for a tax amnesty for small and medium-sized businesses.

Amnesty does not include large taxpayers subject to monitoring, subsoil users (with the exception of subsoil users who are solely due to their right to extract groundwater, therapeutic mud), manufacturers of excisable goods.

To get under the amnesty, taxpayers do not need to go anywhere, the state revenue bodies will monitor the status of personal accounts on a daily basis and, when paying the principal debt no later than three business days, make appropriate decisions on write-off.

The taxpayers can clarify the amount of the principal debt, the amount of fines, by receiving an extract from the personal account in the “Taxpayer's Cabinet” web application.

You can also find out information about tax arrears on the Committee’s Internet resource and on the e-Government portal you can use the e-service “Information on the absence (presence) of tax arrears”, which allows you to obtain relevant information online on the presence / absence of tax debt on the taxpayer's IIN / BIN.

The exception is made by taxpayers who are in a rehabilitation procedure or have received a tax deferment.

If such taxpayers want to get under the tax amnesty, they need to send a corresponding application to the state revenue body and pay off the principal amount of the taxes in advance.

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