The delay in paying taxes is what? Order and types of deferrals

Often a subject may have difficulties with paying taxes due to certain circumstances. The delay in tax payment is a way to gain time, if necessary, in connection with a difficult life situation that somehow influences the individual's ability to be a decent taxpayer.

The basic concept

The delay in the payment of tax is a changed period of time for making a payment, which is provided for a period of one month and up to three years. A prerequisite is the duty of the taxpayer to pay, in addition to the amount of debt, and a timely tax. Payment can be phased or one-time. However, the delay in paying taxes is a little-known phenomenon, with which a small number of citizens are familiar. The provision of such an opportunity appears in the Tax Code of the Russian Federation, and cases of deferral of taxes are considered by the relevant types of state instances. The procedure for considering such services for a taxpayer is of an individual character, and therefore it is almost impossible to name specific ways of obtaining the right to defer payment.

Decision-making procedure

The procedure for deciding whether to grant the right to defer payment of taxes is a complex and multicomponent task. It is related to the item on the grounds necessary to obtain the right to installment or a deferral for tax payments, which will be discussed in detail below. Speaking about the general situation and order, it is important to know that, first, the subject should contact the appropriate authorized bodies and find out the list of documents and reasons necessary to obtain this type of right. After this, it is necessary to collect the necessary documentation, to provide evidence of the existence of the reason that caused the subject to be unable to pay the tax. If there is no substantial evidence provided for by authorized bodies in accordance with legislative documents, there is simply no chance of obtaining a right to defer or install taxes. With the collected package of documents and the application it is necessary to apply again to the bodies responsible for making such decisions, and to submit your request for consideration. After that, the application of the subject will be considered in various instances and authorities that will determine within a month whether they will or will not grant the right to installment or deferral of tax payments.

Types of deferrals for tax payments

There are two main types of change in the period in which you need to pay tax. The first type is the payment of taxes in installments, and the second - a delay. They differ from each other in that:

• Installments - this is a phased partial refund of the debt for taxes;
• Postponement is the transfer of the moment of payment entirely.

Installments and deferred payment of taxes

Postponement and installment payment of taxes - these are two concepts that are worth considering together. They are of a similar nature and have some general provisions. Granting a delay in the payment of taxes requires the existence of grounds of the same nature with those that need to be complied with in the event that the subject needs installment. It is important to know that deferral and installment can be provided for one tax, as well as several. To get the right to defer or installment of tax payments, it is necessary to have good reasons and the opportunity to prove the necessity of obtaining these rights. Also, in order to use the right, it is necessary to file an appropriate application for deferring the payment of taxes to the authorities responsible for this.

The request is accepted by the relevant management bodies in coordination with extrabudgetary forms of bodies. The application is considered within a month after its receipt from the interested subject.

In some cases, the authorized bodies are not entitled to refuse to grant an opportunity to defer or install a tax payment plan. Such cases are of an irresistible force, independent of the subject, and can have different forms, for example, a natural disaster or an industrial disaster. After making a decision on granting the right to defer or installments on payment of taxes, penalties will be assessed on a daily basis. Fines will be paid by the taxpayer throughout the term of the agreement.

Statement

Application for granting a deferral of tax payment must be provided in writing. It is necessary to specify in it:

• The total amount of taxes, the number of fees;
• Penal (financial) sanctions (fines);
• The amount of fines that the taxpayer is obliged to pay, the amount of penalty that he requests to install;
• The time required for payment.

Separately, you need to specify the amount of funds to be paid, the amount of debt, the deadline for payment, which has already expired.

The application must include:

• Analysis of the financial condition of the entity;
• A list of evidence and evidence that make it possible to verify the existence of a threat of non-payment of taxes or the possibility of its occurrence;
• Drawn up a schedule in accordance with which the debt will be repaid;
• Forecasts of the debtor's income, which can guarantee the fulfillment of the debt repayment schedule.

Grounds for granting the right to defer payment of taxes

As already mentioned, the delay in paying taxes is a change in the time interval necessary to pay taxes in connection with certain reasons. To get this right, you need serious, specific and weighty reasons.

Below is a list of the main types of grounds that can be effective in the event of a need to obtain installments or a deferral of tax payments.

An individual is in a situation that does not allow a lump sum payment of the tax.

When you make a lump sum of the debt for taxes, an individual will expect bankruptcy.

The emergence of circumstances that do not depend on the subject, but are insurmountable and cause significant damage to property (man-made disaster or natural disaster).

Seasonal character for the realization or (or) production of goods used by the taxpayer for profit. The government approves a special list of the types of activities and industries covered by this item.

Other types of grounds that are provided for in the legislation of the Russian Federation in relation to taxes

Features of the provisions of the Tax Code of the Russian Federation

Granting a deferment or payment by installments of tax payment may be carried out by virtue of the aforementioned grounds, but it is worthwhile to consider the last point in more detail. The list of reasons that can serve as the basis for granting the right to installment or deferral for payment of tax, which is in the Tax Code of the Russian Federation, is quite capacious and non-exhaustive. He may have additional points in relation to taxpayers. Part of the additions are listed in the Customs Code of the Russian Federation and may apply to perishable goods that are imported into the Russian Federation; Goods that are part of the implementation of international treaties and many others.

Postponement of payment of federal taxes

Postponement or installment plan for the payment of federal taxes has two types of term. The first variant of the term, lasting from one to three years, is considered with the participation of the RF's leading tax authorities. The second option is a period not exceeding five years.

Deferral for the second option is possible for one or several federal taxes, including penalties for them and all accrued penalties. A federal deferral for tax payments may be granted if the amount of the organization's debt at the time of filing an application is more than ten billion rubles. At the same time, the condition should be observed that timely payment of the tax will create the probability of an economic and social threat.

Postponement of payment of fees

Payment of fees can also be postponed. Deferral and installment payment of taxes and fees are indicated in the Tax Code of the Russian Federation. Speaking specifically about installments and deferred fees, it is important to know that the state fee is also considered a collection. Because of this, the provisions of Chapter 9 of the Tax Code relating to changes in the time-limits necessary for reimbursement of debt under taxes and levies apply to the state duty. Features of payment of state duty are determined by the head of the Tax Code 25.3.

Changing the timeframe necessary for paying taxes

Changing the deadline for tax payment (deferment, installments) is an important aspect in the life of the taxpayer. The use of this right allows finding a way out of difficult or even hopeless life situations. The terms of such peculiar tax privileges, which are subject to the provisions of the Tax Code of the Russian Federation, vary depending on the needs of the entity interested in obtaining the right to change the time limit for making a mandatory payment. After submitting a request to grant such rights, reviewing this application and its adoption, if any, a repeated change in the conditions becomes unlikely, but still possible only because of serious circumstances. In another case, you can wait for the expiration of the agreed period and try to negotiate again. This is possible provided that the taxpayer has paid the previous debt.

conclusions

Having considered the above aspects, points and characteristics of the special right to provide installments or deferrals for tax payments, it is important to understand that it takes a lot of work to obtain such an opportunity. You must necessarily have a reason that meets the requirements of the Tax Code. It is important to prepare a complete list of necessary documents, you need to be prepared for the fact that they will be clarified in the relevant authorities. It is important to follow the instructions of the authorities that will assist you in obtaining an opportunity to defer payment of taxes.