Providing deferral and installment payments
Posted: Sun Jan 19, 2025 9:56 am
If we talk about restructuring, then within its framework only installment or deferment of the dates when the debt must be repaid is possible. The grounds for collection are relevant until the parties decide to make some changes to the agreement.
To start restructuring, you need to talk to creditors using the pre-trial (peaceful) procedure for resolving the current crisis. The problem may arise in a situation where the tax authority acted as a lender. It turns out that the debt arose from arrears in the payment of mandatory payments and the requirements of the Russian Federation for monetary obligations.
Guided by paragraph 2 of overseas chinese in worldwide data Article 61 of the Tax Code of the Russian Federation, it is possible to change the payment dates in the manner prescribed in Chapter 9 of the same document. According to paragraph 3 of Article 61, the change in the payment deadline for taxes and fees is carried out in the form of a deferral, installment plan, or investment tax credit.
If a taxpayer is required to pay a tax but cannot do so at the current time, then he can contact the tax authority and submit an application for a deferment or installment plan, in accordance with Chapter 9 of the Tax Code of the Russian Federation.
A deferment allows you to postpone payment until the expiration of the set date, and an installment plan allows you to pay amounts according to an agreed schedule. The tax authority can only allow both for 12 months, no more.
Clause 2 of Article 64 of the Tax Code of the Russian Federation specifies the following grounds on which a deferment or installment plan may be issued:
the interested party suffered damage due to a natural disaster, catastrophe or some other force majeure circumstance;
failure to provide (untimely provision) of budgetary allocations and (or) limits of budgetary obligations to an interested party and (or) failure to communicate (untimely communication) of maximum amounts of financing of expenses to an interested party - recipient of budgetary funds in an amount sufficient for the timely fulfillment by this person of the obligation to pay taxes, as well as failure to transfer (untimely transfer) to an interested party from the budget in an amount sufficient for the timely fulfillment by this person of the obligation to pay taxes, monetary funds, including in payment for services rendered by this person (work performed, goods delivered) for state and municipal needs;
there are grounds for granting a deferment or installment plan for the payment due in connection with the movement of goods across the customs border of the Customs Union, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters.
Providing deferral and installment payments
if the interested part
To start restructuring, you need to talk to creditors using the pre-trial (peaceful) procedure for resolving the current crisis. The problem may arise in a situation where the tax authority acted as a lender. It turns out that the debt arose from arrears in the payment of mandatory payments and the requirements of the Russian Federation for monetary obligations.
Guided by paragraph 2 of overseas chinese in worldwide data Article 61 of the Tax Code of the Russian Federation, it is possible to change the payment dates in the manner prescribed in Chapter 9 of the same document. According to paragraph 3 of Article 61, the change in the payment deadline for taxes and fees is carried out in the form of a deferral, installment plan, or investment tax credit.
If a taxpayer is required to pay a tax but cannot do so at the current time, then he can contact the tax authority and submit an application for a deferment or installment plan, in accordance with Chapter 9 of the Tax Code of the Russian Federation.
A deferment allows you to postpone payment until the expiration of the set date, and an installment plan allows you to pay amounts according to an agreed schedule. The tax authority can only allow both for 12 months, no more.
Clause 2 of Article 64 of the Tax Code of the Russian Federation specifies the following grounds on which a deferment or installment plan may be issued:
the interested party suffered damage due to a natural disaster, catastrophe or some other force majeure circumstance;
failure to provide (untimely provision) of budgetary allocations and (or) limits of budgetary obligations to an interested party and (or) failure to communicate (untimely communication) of maximum amounts of financing of expenses to an interested party - recipient of budgetary funds in an amount sufficient for the timely fulfillment by this person of the obligation to pay taxes, as well as failure to transfer (untimely transfer) to an interested party from the budget in an amount sufficient for the timely fulfillment by this person of the obligation to pay taxes, monetary funds, including in payment for services rendered by this person (work performed, goods delivered) for state and municipal needs;
there are grounds for granting a deferment or installment plan for the payment due in connection with the movement of goods across the customs border of the Customs Union, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters.
Providing deferral and installment payments
if the interested part