Deferment of tax payments. Deferment of tax payment - what is it? Procedure and conditions for granting a deferment or installment plan for tax payment

Please note that there are no significant changes in the procedure for obtaining a deferment. But since since January 1, 2017, the Federal Tax Service of Russia has been administering insurance premiums, all decisions on changing the deadlines for their payment are now made by the tax service. This is the main innovation of the order of the Federal Tax Service. In addition, the Federal Tax Service has provided a new basis on which the deferment or installment plan can be terminated early. The basis for termination of the tax deferment is the taxpayer’s violation of the terms of payments provided to him earlier.

To obtain a deferment (installment plan), you must submit the following documents:

application to postpone the payment of taxes in the recommended form;
documents listed in paragraph 5 of Article 64 of the Tax Code of the Russian Federation (in particular, certificates from banks about balances cash on accounts and monthly turnover on accounts for the six months preceding the submission of the application).

The authorized body will make a decision within 30 working days from the date of receipt of the application.

Who can get a deferment

Let us remind you that according to the rules of the Tax Code, firms and entrepreneurs wishing to change the deadline or pay the tax in installments can contact the tax office with an application for a deferment or installment plan (Article 64 of the Tax Code of the Russian Federation).

A deferment or installment plan can be obtained in the following cases:

there is damage as a result of an emergency (natural disaster, accident, fire, technological disaster, etc.);
there was a delay in funding from the budget;
a one-time payment of a large amount of tax (for example, additionally assessed as a result of an audit) can lead to bankruptcy;
it is necessary to pay taxes established by customs legislation when importing and exporting goods;
The company's activities are seasonal.

Often, due to certain circumstances, a subject may have difficulties paying taxes. Deferment of tax payment is a way to gain time, if necessary, due to a difficult life situation, which in one way or another affects the individual’s ability to be a decent taxpayer.

Basic concept

A tax deferment is a modified period of time for making a payment, which is provided for a period from one month to three years. A prerequisite is the taxpayer’s obligation to pay, in addition to the amount of debt, timely tax. Payment may be in stages or in a lump sum. However, deferment of tax payment is a little-known phenomenon with which a small number of citizens are familiar. The provision of such an opportunity is indicated, and cases of deferment of tax payments are considered by the relevant types of government agencies. The procedure for considering the provision of such services to a taxpayer is individual in nature, so it is almost impossible to name specific ways to obtain the right to defer payment.

Decision making procedure

The procedure for making a decision on granting the right to defer payment of taxes is a complex and multi-component task. It is connected with the clause on the grounds necessary to obtain the right to an installment plan or deferment of tax payments, which will be discussed in detail below. If we talk about the general situation and procedure, it is important to know that first the subject needs to contact the relevant authorized bodies and find out the list of documents and reasons necessary to obtain this type of right. After this, you should collect the necessary documentation and provide evidence of the existence of the reason that made the subject unable to pay the tax. If there is no significant evidence provided by the authorized bodies in accordance with legislative documents, then there is simply no chance of obtaining the right to defer or installment taxes. With the collected package of documents and application, you must contact the authorities responsible for making such decisions again and submit your request for consideration. After which the subject’s application will be considered by various authorities and authorities, which will determine within a month whether they will or will not provide the right to an installment plan or deferment of taxes.

Types of tax deferrals

There are two main types of changes in the deadline by which taxes must be paid. The first type is payment of taxes in installments, and the second is deferment. They differ from each other in that:

installment plan is a phased partial reimbursement of tax debt;
deferment is a postponement of the moment of payment entirely.

Installment plan and deferment of tax payments

Deferment and installment payment of taxes are two concepts that should be considered together. They are similar in nature and have some general provisions. Providing a deferment for the payment of taxes requires the presence of grounds of the same nature as those that must be observed if the entity requires an installment plan. It is important to know that deferment and installment plans can be provided for one tax or several. To obtain the right to defer or installment payment of taxes, you must have compelling reasons and the ability to prove the need to obtain these rights. Also, in order to use the right, it is necessary to submit an appropriate application for deferment of taxes to the authorities that are responsible for this.

The request is accepted by the relevant governing bodies in agreement with the extra-budgetary forms of the bodies. The application is considered within a month after its receipt from the interested party.

In some cases, authorized bodies do not have the right to refuse to provide the opportunity to defer or installment payment of tax. Such cases are of a nature independent of the subject, and can take different forms, for example, a natural disaster or a man-made disaster. After a decision is made to grant the right to defer or installment payment of taxes, penalties will be accrued daily. Payment of the penalty will be made by the taxpayer during the entire term of the agreement.

Statement

An application for a tax deferral must be submitted in writing. It must indicate:

total amount of taxes, number of fees;
penalties (fines);
the amount of penalties that the taxpayer undertakes to pay, the amount of penalties that he asks to be paid in installments;
deadlines required for payment.

Separately, you need to indicate the amount of money to be paid, the amount of debt, and the payment period that has already expired.

The application must be accompanied by:

analysis of the financial condition of the subject;
a list of certificates and evidence that make it possible to verify the existence of a threat of non-payment of taxes or the possibility of its occurrence;
a schedule according to which the debt will be repaid;
forecasts of the debtor's income, which can guarantee compliance with the debt repayment schedule.

Grounds for granting the right to defer payment of taxes

As mentioned earlier, a tax deferment is a change in the time interval required to pay taxes due to certain reasons. To obtain such a right, serious, specific and weighty reasons are required.

Below is a list of the main types of grounds that may be valid in the event of a need to obtain an installment plan or deferment of tax payments.

An individual is in a situation that does not allow him to make a one-time tax payment.

If a lump sum payment of the tax debt is made, the individual will face bankruptcy.

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

Seasonal in nature for the sale and/or production of goods used by the taxpayer for the purpose of making a profit. The government approves a special list of types of activities and industries to which this clause applies.

Others 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

Providing a deferment or installment plan for tax payment can be carried out due to the above-mentioned grounds, however, it is worth considering the last point in more detail. The list of reasons that may serve as a basis for granting the right to an installment plan or deferment of tax payment, which is in the Tax Code of the Russian Federation, is quite comprehensive and non-exhaustive. It may have additional clauses in relation to taxpayers. Some of the additions are listed in the Customs Code Russian Federation and may apply to perishable goods imported into the Russian Federation; goods that are part of the execution of international agreements and many others.

Deferment of payment of federal taxes

Deferment or installment payment of federal taxes has two types of deadlines. The first option, a period lasting from one to three years, is being considered with the participation of the main tax authorities of the Russian Federation. The second option is not exceeding five years.

Deferment under the second option is possible for one or more federal taxes, including all accrued penalties. A federal tax deferment may be provided if the organization’s debt at the time of filing an application amounts to more than ten billion rubles. In this case, the condition must be met that timely payment of the tax will create the likelihood of an economic and social threat.

Deferment of payment of fees

Payment of fees may also be delayed. Deferment and installment payment of taxes and fees are indicated in the Tax Code of the Russian Federation. If we talk specifically about installment payments and deferred fees, then it is important to know what is also considered a fee. Because of this, the provisions of Chapter 9 of the Tax Code concerning changes in the time limits required for reimbursement of debt on taxes and fees also apply to state duties. The specifics for paying state duty are determined by Chapter 25.3 of the Tax Code.

Changing the deadlines required for paying taxes

Changing the tax payment deadline (deferment, installments) is an important aspect in the life of a taxpayer. Using this right allows you to find a way out of difficult or even hopeless life situations. The conditions of such peculiar ones, 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 deadline for making the deposit. After filing a request for such rights, consideration of this application and its acceptance, if any, the conditions are changed again becomes unlikely, but still possible only due to serious circumstances. In another case, you can wait until the agreed period expires 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 an installment plan or deferment of tax payment, it is important to understand that in order to obtain such an opportunity it is necessary to put in a lot of work. You must 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 by the relevant authorities. It is important to follow the instructions of the authorities that will assist you in obtaining the opportunity to defer payment of taxes.

Tax as a complex economic and legal category
- The socio-economic essence of taxes in modern society
- The concepts of “tax” and “fee”, their differentiation
- Functions of taxes
- Tax principles
  - Legal and organizational principles of taxation
- Tax classification
- Mandatory and optional elements of tax
- Essence and classification of tax benefits
Tax system and state tax policy
- Concept and theoretical characteristics tax system
- Tax policy states: essence, goals and forms
- The essence and main aspects of tax reforms
Tax administration as an integral attribute of the tax system
- The concept and essence of tax administration
  - Tax administration functions
- Tax authorities as the central link of tax administrations
  - Functions of tax authorities
- Modernization of tax authorities is a strategic direction for improving tax administration
- Interaction between customs and tax authorities
- Interaction between internal affairs bodies and tax authorities
Implementation by tax authorities of the main powers of tax control
- Forms of tax control
- Registration of taxpayers (payers of fees) and tax agents
- Organization of desk tax audits
- Organization of on-site tax audits
  - Actions to implement tax control carried out during an on-site tax audit
  - Completion of the on-site inspection and implementation of its results
- Collection of arrears on taxes and fees
Implementation of the rights and obligations of taxpayers, fee payers and tax agents
- The concepts of “taxpayer”, “fee payer” and “tax agent”
- Characteristics and ensuring the rights of taxpayers
- Responsibilities of taxpayers and tax agents
- Ways to ensure the fulfillment of obligations to pay taxes and fees
Responsibility for violation of laws on taxes and fees
- General characteristics of ways to reduce tax liabilities
- Responsibility for violations of tax laws
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- Tax crimes and liability for their commission
Characteristics of taxes, fees and insurance premiums of the Russian Federation
- Types of taxes and fees modern Russia
- The procedure for establishing, changing and canceling federal, regional and local taxes and fees
Federal taxes and fees
- Value added tax
  - VAT payers
  - Object of VAT taxation
  - Transactions not subject to VAT
  - Tax base for VAT
  - Tax agents for VAT
  - Tax rates according to VAT
  - Procedure for calculating VAT
- Excise taxes
- Income tax individuals
  - Income not subject to taxation
  - Tax deductions
  - Tax rates
  - Procedure for calculating and paying personal income tax
- Unified social tax
- Corporate income tax
- Mineral extraction tax
  - Tax base for mineral extraction tax
- Water tax
- Fees for the use of fauna and water objects biological resources
- State duty
  - Procedure and deadlines for paying state duty
Regional taxes
- Transport tax
- Gambling tax
- Organizational property tax
Local taxes
- Land tax
  - The procedure for calculating land tax
- Property tax for individuals
Special tax regimes
- Simplified taxation system
  - Objects of taxation under the simplified tax system
  - Tax period under the simplified tax system
  - Features of the application of the simplified tax system by individual entrepreneurs on the basis of a patent
- Taxation system in the form of a single tax on imputed income for certain types of activities
  - UTII taxpayers
- Taxation system for agricultural producers (single agricultural tax)
  - Object of taxation under the Unified Agricultural Tax
- Taxation system for the implementation of production sharing agreements
  - Methods for sharing production when implementing production sharing agreements
Mandatory insurance contributions
- Conceptual basis of compulsory social insurance
- Insurance premiums for mandatory pension, social and health insurance
- Insurance contributions for compulsory social insurance against accidents at work and occupational diseases
Tax law foreign countries
- General characteristics of tax law of foreign countries
- Tax policy and tax law of foreign countries
- System of sources of tax law of foreign countries
- Principles of tax law of foreign countries
- Local tax practice abroad
- Sanctions for tax offenses in foreign countries

Deferment or installment payment of tax

Deferment or installment payment of tax represents a change in the deadline for paying tax, if there are grounds provided for by the Tax Code, for a period not exceeding one year, respectively, with a one-time (deferment) or phased payment by the taxpayer of the amount of debt (installment plan). An installment plan or deferment for the payment of federal taxes in the part credited to the federal budget for a period of one to three years may be granted by decision of the Minister of Finance of the Russian Federation.

A deferment or installment plan for tax payment may be provided to an interested person if there is at least one of the following grounds:

damage caused to this person as a result of a natural disaster, technological disaster or other circumstances of force majeure;
delays to this person in funding from the budget or payment for a government order completed by this person;
threats of bankruptcy of this person in the event of a lump sum payment of tax, approval by an arbitration court of a settlement agreement or a debt repayment schedule during the financial recovery procedure;
if the property status of an individual excludes the possibility of a one-time payment of tax;
if the production and (or) sale of goods, works or services by a person is seasonal.

If a deferment or installment plan for the payment of tax is granted on the grounds specified in clauses 3, 4 and 5, then interest is accrued on the amount of debt based on a rate equal to one half of the refinancing rate of the Central Bank of the Russian Federation in effect for the period of deferment or installment plan. If a deferment or installment plan for the payment of taxes is granted on the grounds specified in clauses 1 and 2, no interest is accrued on the amount of the debt. A deferment or installment plan may be provided for one or more taxes, and the laws of the constituent entities of the Russian Federation may establish additional grounds and other conditions for granting deferment and installment payment of regional and local taxes.

In addition, a deferment or installment plan can be provided by the Minister of Finance of the Russian Federation for a period of up to five years if the amount of the organization’s debt exceeds 10 billion rubles. and its lump sum repayment creates the threat of adverse socio-economic consequences. Interest is charged on this amount of debt at a rate equal to 1/2 the refinancing rate of the Central Bank of the Russian Federation.

An application for a deferment or installment plan for the payment of tax, indicating the grounds, is submitted to the relevant authorized body, accompanied by documents confirming the existence of grounds for receiving such a benefit.

The decision to grant a deferment or installment plan for the payment of tax or to refuse to provide it is made by the authorized body in agreement with the financial authorities (authorities off-budget funds) within one month from the date of receipt of the application of the interested person. In this case, the authorized body has the right to decide on a temporary (for the period of consideration of the application for a deferment or installment plan) suspension of payment of the amount of debt by the interested party.

In the absence of circumstances excluding a change in the tax payment deadline, the authorized body does not have the right to refuse an interested person a deferment or installment plan for the payment of tax on the grounds specified in paragraph 1 or 2, within the limits, respectively, of the amount of damage caused to the interested person or the amount of underfunding or non-payment of the work performed by this person. person of the state order. The decision to grant a deferment or installment plan for the payment of tax must contain an indication of the amount of debt, the tax for the payment of which the deferment or installment plan is granted, the timing and procedure for paying the amount of debt and accrued interest, as well as, in appropriate cases, documents on the property that is the subject of the pledge, or a guarantee.

The decision to refuse to grant a deferment or installment plan for tax payment must be reasoned, and it can be appealed by the interested party.

Investment tax credit represents such a change in the tax payment period in which an organization, if there are grounds specified below, is given the opportunity, within a certain period and within certain limits, to reduce its tax payments with subsequent stage-by-stage payment of the loan amount and accrued interest. An investment tax credit can be provided only for one of the federal taxes - the corporate income tax, as well as for any of the regional and local taxes for a period of one to five years.

An organization that has received an investment tax credit has the right to reduce its payments for the corresponding tax during the validity period of the investment tax credit agreement. The reduction is made for each payment of the corresponding tax for which an investment tax credit is granted, for each reporting period until the amount not paid by the organization as a result of all such reductions (the accumulated amount of the credit) becomes equal to the amount of the credit provided for by the relevant agreement. The specific procedure for reducing tax payments is determined by the concluded investment tax credit agreement.

If an organization has concluded more than one investment tax credit agreement, the validity of which has not expired at the time of the next tax payment, the accumulated amount of the credit is determined separately for each of these agreements. In this case, the increase in the accumulated loan amount is carried out first in relation to the first agreement in terms of the term of conclusion, and when this accumulated loan amount reaches the size stipulated by the specified agreement, the organization can increase the accumulated loan amount under the next agreement.

It is very important to understand that in each reporting period (regardless of the number of investment tax credit agreements) the amounts by which tax payments are reduced cannot exceed 50% of the corresponding tax payments determined by general rules excluding the presence of investment tax credit agreements. At the same time, accumulated over tax period the loan amount cannot exceed 50% of the amount of tax payable by the organization for this tax period. If the accumulated amount of the loan exceeds the maximum amount by which a tax reduction is allowed, then for such a reporting period the difference between this amount and the maximum allowable amount is carried over to the next reporting period.

If an organization had losses based on the results of individual reporting periods during the tax period or losses based on the results of the entire tax period, the excessively accumulated loan amount based on the results of the tax period is transferred to the next tax period and is recognized as the accumulated loan amount in the first reporting period of the new tax period.

An investment tax credit can be granted to an organization that is a taxpayer of the relevant tax if there is at least one of the following documented grounds established by Art. 67 NK:

carrying out by this organization research or development work or technical re-equipment of its own production, including those aimed at creating jobs for people with disabilities or protecting environment from pollution by industrial waste;
implementation by this organization of implementation or innovation activities, including the creation of new or improvement of used technologies, the creation of new types of raw materials or materials;
the fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision of particularly important services to the population;
execution by the organization of the state defense order.

It should be noted that legislative bodies state power subjects of the Russian Federation and representative bodies of local self-government are given the right to establish other grounds and conditions for the provision of investment tax credits in terms of regional and local taxes.

An investment tax credit is provided on the basis of an application by an organization and is formalized by an agreement in the established form between the relevant authorized body and this organization.

The decision to grant an organization an investment tax credit is made by the authorized body in agreement with the financial authorities (bodies of extra-budgetary funds) within one month from the date of receipt of the application. The presence of one or more investment tax credit agreements with an organization cannot serve as an obstacle to concluding another investment tax credit agreement with this organization on other grounds.

Such an agreement must provide for the procedure for reducing tax payments, the amount of the loan (indicating the tax for which the organization was granted an investment tax credit), the validity period of the agreement, interest accrued on the loan amount, the procedure for repaying the loan amount and accrued interest, documents on the property that is the subject pledge, or surety, liability of the parties.

The deferment, installment plan, and investment tax credit are terminated early if the taxpayer pays the entire amount of tax and fee due and the corresponding interest before the expiration of the established period. If an interested party violates the conditions for granting a deferment or installment plan, their effect may be terminated early by a decision of the authorized body that decided on a corresponding change in the deadline for fulfilling the obligation to pay taxes and fees.

In case of early termination of a deferment or installment plan, the taxpayer must, within one month after receiving the relevant decision, pay the outstanding amount of debt, as well as penalties for each calendar day, starting from the day following the day of receipt of this decision, up to and including the day of payment of this amount.

The decision of the authorized body on the early termination of the deferment or installment plan may be appealed by the taxpayer or the payer of the fee to the court in the manner established by the legislation of the Russian Federation.

The investment tax credit agreement may be terminated early by agreement of the parties or by a court decision.

Taxpayers have the right to a timely offset or refund of overpaid or overcharged taxes, penalties, and fines..

The amount of overpaid tax is subject to offset against the taxpayer's upcoming payments for this or other taxes, repayment of arrears for other taxes, arrears of penalties and fines for tax offenses, or refund to the taxpayer in excess in the manner provided for in Art. 78 NK.

A credit or refund of the amount of overpaid tax is carried out by the tax authority at the place of registration of the taxpayer on the basis of his written application, without generally charging interest on this amount.

The decision to offset the amount of overpaid tax against future payments is made within ten days after receipt of the application or from the date of signing by the tax authority and this taxpayer of the act of joint reconciliation of the taxes paid by him. At the same time tax authorities has the right to independently make an offset if there is arrears on other taxes, arrears of penalties and (or) fines, and is obliged to inform the taxpayer about each known fact overpayment of tax and the amount of overpaid tax.

An application for a refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount.

The refund of the amount of overpaid tax is made within one month from the date the tax authority receives the application for refund, unless otherwise established by the Tax Code, and if the specified period is violated, interest is accrued on the amount of overpaid tax that was not returned within the prescribed period for each day the refund deadline is violated . Interest rate in this case, it is taken equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect on the days when the repayment deadline was violated.

The listed provisions also apply to fees and penalties and apply to tax agents and fee payers.

Taxpayers have the right to represent their interests in relations regulated by the legislation on taxes and fees personally or through their representative.

The personal participation of a taxpayer in relations regulated by the legislation on taxes and fees does not deprive him of the right to have a representative (Article 26 of the Tax Code), just as the participation of a representative does not deprive the taxpayer of the right to personal participation in these legal relations.

This function is performed by legal and authorized representatives, whose powers must be documented.

The legal representatives of a taxpayer-organization are persons authorized to represent the said organization on the basis of the law or its constituent documents, and the legal representatives of a taxpayer-individual are persons acting as such in accordance with the civil legislation of the Russian Federation. In this case, the actions (inaction) of the legal representatives of the organization, committed in connection with the participation of this organization in relations regulated by the legislation on taxes and fees, are recognized as the actions (inaction) of the organization itself.

An authorized representative of a taxpayer is an individual or legal entity authorized by the taxpayer to represent his interests in relations with tax authorities (customs authorities, bodies of state extra-budgetary funds), other participants in relations regulated by the legislation on taxes and fees. Officials of tax authorities, customs authorities, bodies of state extra-budgetary funds, judges, investigators and prosecutors cannot be authorized representatives of the taxpayer. The reason for this is that these persons represent the interests of the state in tax legal relations.

Taxpayers also have the right:

provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out;
be present during an on-site tax audit;
receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes;
require officials of tax authorities and other authorized bodies to comply with legislation on taxes and fees when they carry out actions in relation to taxpayers;
not to comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws;
appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
to comply with and maintain tax secrecy;
for full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
to participate in the process of reviewing tax audit materials or other acts of tax authorities, in cases provided for Tax Code RF.

Taxpayers also have other rights established by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees.

Taxpayers (payers of fees) are guaranteed administrative and judicial protection of their rights and legitimate interests. The rights of taxpayers are ensured by the corresponding duties of officials of tax authorities and other authorized bodies, and failure to fulfill or improper performance of these duties entails liability provided for by federal laws.

Every taxpayer or tax agent has the right to appeal against acts of tax authorities of a non-regulatory nature, actions or inactions of their officials if, in the opinion of the taxpayer or tax agent, their rights are violated. Acts of tax authorities, actions or inactions of their officials can be appealed to a higher tax authority (superior official) or to the court, and filing a complaint with a higher tax authority (superior official) does not exclude the right to simultaneous or subsequent filing of a similar complaint to the court .

Judicial appeal of acts (including regulations) of tax authorities, actions or inactions of their officials by organizations and individual entrepreneurs is carried out by filing statement of claim to the arbitration court in accordance with arbitration procedural legislation, and by individuals who are not individual entrepreneurs - by filing a statement of claim in a court of general jurisdiction in accordance with the legislation on appealing unlawful actions to court government agencies and officials.

A complaint against an act of a tax authority, actions or inaction of its official shall be submitted in writing, respectively, to a higher tax authority or to a higher official of this body within three months from the day the taxpayer learned or should have learned about the violation of his rights. Supporting documents may be attached to the complaint. If the deadline for filing a complaint is missed for a good reason, this deadline, at the request of the person filing the complaint, may be restored by a higher official of the tax authority or a higher tax authority, respectively.

Based on the results of consideration of a complaint against a tax authority’s act, a higher tax authority (superior official) has the right to:

leave the complaint without satisfaction;
cancel the tax authority’s act and order an additional audit;
cancel the decision and terminate the tax violation case;
change the decision or make a new decision on the merits.

Decision of the tax authority (official) on the complaint

is accepted within a month from the date of its receipt and is reported in writing to the person who filed the complaint within three days from the date of its acceptance.

In a number of cases, an organization can postpone the deadline for paying taxes and fees to a later date, saving not on the amount of tax, but on the cost of raising funds.

Legal basis

Eligible

Please note that not every organization has the right to postpone the established tax payment deadline. Article 62 of the Tax Code of the Russian Federation defines circumstances that exclude such a possibility. Thus, a company will not be able to defer the tax payment date if in relation to it:

a criminal case has been initiated on the grounds of a crime related to violation of legislation on taxes and fees;
proceedings are being carried out on a case of a tax offense or an administrative offense in the field of taxes and fees, customs affairs in terms of taxes payable in connection with the movement of goods across the customs border of the Russian Federation;
there are sufficient grounds to believe that she will take advantage of such a change to hide her funds or other property subject to taxation, or is going to leave the Russian Federation for permanent residence.

If the above does not concern the organization and its officials, you can think about obtaining a deferment and installment plan for paying taxes.

According to paragraph 2 of Article 64 of the Tax Code of the Russian Federation, a deferment or installment plan for the payment of tax can be provided to an interested person if there is at least one of the following grounds:

1) damage caused to this person as a result of a natural disaster, technological disaster or other circumstances of force majeure;
2) delays to this person in funding from the budget or payment for a government order completed by this person;
3) threats of bankruptcy of this person in the event of a lump sum payment of tax, approval by the arbitration court of a settlement agreement or a debt repayment schedule during the financial recovery procedure;
4) if the property status of an individual excludes the possibility of a one-time payment of tax;
5) if the production and (or) sale of goods, works or services by a person is seasonal. The list of industries and activities that are seasonal in nature is approved by the Government of the Russian Federation;

The list of types of activities with a seasonal nature of work was approved by Decree of the Government of the Russian Federation dated April 6, 1999 No. 382.

6) if there are grounds for granting a deferment or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Russian Federation, established by the Labor Code of the Russian Federation.

Moreover, if a deferment or installment plan for the payment of tax is granted on the grounds specified in paragraphs 3, 4 and 5, interest is accrued on the amount of the debt based on one second refinancing rate of the Central Bank of the Russian Federation, which was in force during the deferment or installment plan period, unless otherwise provided by the customs legislation of the Russian Federation in relation to taxes payable in connection with the movement of goods across the customs border of the Russian Federation (see Example 1).

Example 1

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The activities of JSC Aktiv are seasonal. Therefore, the company received a deferment in the payment of income tax in the amount of RUB 300,000. for a period of 6 months. The refinancing rate did not change during the entire deferment period and amounted to 12.5 percent per annum.

To use the deferment, the organization will pay:

300,000 rub. × 12.5% × 1/2 × 6 months. : 12 months = 9,375 rub.

If the company did not receive a deferment and delayed payment of tax for 6 months (180 days), then it would have to pay penalties in the amount of:

300,000 rub. × 12.5% × 1/300 × 180 days. = 21,600 rub.

By decision of the Board of Directors of the Bank of Russia, from April 24, 2009, the refinancing rate is 12.5%.

If a deferment or installment plan for the payment of taxes is provided on the grounds specified in paragraphs 1 and 2, for the amount of debt no interest is charged.

Duration

A deferment or installment plan is provided for a period not exceeding one year, respectively, with a one-time or phased payment by the taxpayer of the amount of debt (clause 1 of Article 64 of the Tax Code of the Russian Federation). By decision of the Government of the Russian Federation, the payment of federal taxes in the part credited to the federal budget, deferment or installments can be extended up to three years.

And in very special cases, if the amount of the organization’s debt on the 1st day of the month of filing an application for a deferment or installment plan exceeds 10 billion rubles and its lump sum repayment creates a threat of adverse socio-economic consequences, a deferment or installment plan for the payment of one or more federal taxes, as well as penalties and fines on them can be granted by decision of the Minister of Finance of the Russian Federation for a period of up to five years.

Please note that a deferment or installment plan can be obtained for one or more taxes.

Registration procedure

The rules for granting deferrals, installments and investment tax credits were approved by Order of the Federal Tax Service of Russia dated November 21, 2006 No. SAE-3-19/798@. So, in order to change the tax payment deadline, the company and entrepreneur must submit the following documents to the authorized body:

statement (see Example 2);
a certificate from the tax authority at the place of registration on the status of settlements with budgets for taxes, fees, contributions;
a certificate from the tax authority at the place of registration about previously granted deferments, installment plans (including in the order of restructuring), tax and investment tax credits, highlighting the amounts not paid at the time of application;
an obligation providing for the period of deferment (installment plan, investment loan) compliance with the conditions under which a decision is made to change the deadline for paying a tax or fee;
a copy of the charter (constituent agreement, regulations) of the organization and amendments made to it;
balance and other forms financial statements, characterizing the financial condition of the taxpayer for previous year and the expired period of the year in which he applied to change the tax payment deadline;
guarantee provided for in Article 74 of the Tax Code of the Russian Federation, if the grounds for deferment or installment payment of federal taxes are: the threat of bankruptcy, the impossibility of a one-time tax payment due to property status, or if the production and sale of goods (work, services) by a person is seasonal in nature (a duly certified copy surety agreements or documents on property that may be the subject of pledge, and a draft pledge agreement signed by the mortgagor - regional and (or) local taxes);
directly documents confirming the existence of grounds for obtaining a deferment or installment plan.

The following have the right to make a decision on postponing the payment of taxes:

for federal taxes (VAT, excise taxes, unified social tax, income tax, etc.) - Federal Tax Service of Russia;
for regional and local taxes (property and transport taxes) - territorial tax inspectorates;
for taxes paid at customs - the Federal Customs Service and its territorial divisions.

Judicial and arbitration practice

The requirement to provide a certificate from the tax authority at the taxpayer’s place of registration confirming that there are no grounds excluding a change in the deadline for paying taxes and fees (it should be noted that by decision of the Supreme Arbitration Court of the Russian Federation dated January 21, 2008 No. 14430/07, this subclause was declared not to comply with the Tax Code of the Russian Federation and is invalid).

Do not also forget that the company and entrepreneur must send a copy of the relevant application to the tax authority at their place of registration within five days.

Within a month after receiving the application, the authorized body makes a decision on deferment (installment plan) of tax payment or refusal, having agreed with the financial authorities.

At the request of the company, the authorized body has the right to make a decision on a temporary (for the period of consideration of the application for a deferment or installment plan) suspension of payment of the amount of fiscal debt. Within five days from the date of the decision, a copy of it is submitted to the tax authority at the place of registration of the organization.

In the absence of the circumstances established by paragraph 1 of Article 62 of the Tax Code of the Russian Federation, the authorized body does not have the right to refuse a company a deferment or installment plan, within the amount of damage caused to it or the amount of underfunding or non-payment of the government order it has completed.

The decision to grant a deferment or installment plan for tax payment must indicate:

amount of debt;
tax for which deferment or installment payment is provided;
terms and procedure for payment of the debt amount and accrued interest;
documents about the property that is the subject of the pledge, or a surety.

In addition, the decision records the date from which it comes into force. In this case, penalties due for the entire time from the day established for payment of the tax until the moment the decision comes into force are included in the amount of the debt.

If officials refused the company a deferment or installment plan, they must justify their decision.

Nevertheless, whatever the decision, the authorized body must send it within three days after adoption to the organization and the tax authority at the place of its registration.

It should be noted that when disagreements arise on the issue of granting a deferment or installment plan, the courts often side with the business.

Judicial and arbitration practice

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The inaction of the tax authority, expressed in leaving without consideration the taxpayer’s application for a deferment in the payment of tax, is illegal (resolutions of the Federal Antimonopoly Service of the Ural District dated January 21, 2008 No. F09-11304/07-S3 and the Federal Antimonopoly Service of the Ural District dated April 21, 2008 No. F09 -2507/08-С3).

Moreover, it is not allowed to deny an interested party a deferment in paying taxes within the amount of underfunding in the absence of the circumstances established by paragraph 1 of Article 62 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the East Siberian District dated February 12, 2008 No. A19-11457/07-F02 -9913/07).

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Roman Stasiuk, lawyer:

“After making a decision to grant an installment plan (deferment) for tax obligations, the tax service authority at the place of registration of the organization enters into an installment plan (deferment) agreement with it. The document must indicate the name and type of payment, codes budget classification, amount of installments (deferred) tax liability, term of installment plan (deferment), terms of payment of the noted amounts, rights and obligations of the taxpayer and the tax authority, conditions of validity of the decision made and the concluded agreement.

The term of the agreement begins from the date of its conclusion. From this moment on, no penalty will be charged on installment (deferred) amounts. In accordance with clause 3.9 of the Installment and Deferment Procedure, if the contract is concluded later than the day the corresponding decision is made, then such a decision is the basis for the cancellation of penalties and fines accrued for late payment of the agreed tax liability, the amount of which is subject to deferment (installment plan), for the period from the start of the installment plan (deferment) until the date of signing the contract.

If changes or additions are made to the agreement, they must be approved by the signatures and seals of officials of the parties to the agreement.”

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Irina Miroshnichenko, tax auditor of Baker Tilly Rusaudit LLC:

Unfortunately, practice shows that the norms of the Tax Code of the Russian Federation, which provide the taxpayer with the right and opportunity to receive relief (installment plan, deferment) in paying taxes in a difficult financial and economic situation, do not actually work or do not always work. Perhaps when we're talking about about the largest enterprises and amounts of billions of rubles, this mechanism can be made to work. In cases involving medium-sized enterprises that are not close to officials, this is unlikely. Let's consider the real situation faced by an organization that wished to receive an installment plan for paying VAT due to the impossibility of crediting the amount of tax to be refunded against future payments.

According to the old version of Article 176 of the Tax Code of the Russian Federation, the difference that arose at the end of the tax period between the amount of deductions and the total amount of tax and was subject to reimbursement was directed within three calendar months to fulfill the taxpayer’s obligations to pay taxes and fees. The inspectors carried out the assessment independently. After the three-month period, the amount that was not offset was returned to the taxpayer upon his written application (see Example 3).

Example 3

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According to the calculation of VAT for the month (quarter) of the company, the amount to be reimbursed from the budget was 1,000 rubles. The organization wrote a statement asking that this amount be used to offset tax payments in the following periods. This allowed us to avoid a tax audit. In the next month (quarter), the company calculated tax to be paid in the amount of 1,500 rubles. Then, along with the submission tax return regarding VAT, the organization wrote an application with a request to take into account the amount of tax to be reimbursed for the previous period against the payment of tax for the current period. Thus, for the current period the company only had to pay 500 rubles.

This was very convenient for both organizations and tax inspectorates.

With the entry into force in 2007 of Federal Law No. 137-FZ of July 27, 2006, the situation has changed: now, after the taxpayer submits a declaration, the inspectorate, during a desk audit, evaluates the validity of the amount claimed for reimbursement. Within seven days based on the results of the audit, if no violations of the legislation on taxes and fees are identified, the tax authority makes a decision on the reimbursement of the appropriate amounts.

Example 4

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According to the calculation of VAT for the month (quarter) of the company, the amount to be reimbursed from the budget was 1,000 rubles. After submitting the declaration, a desk audit begins with the request for VAT documents for this period, which is carried out within three months from the date of submission of the declaration. That is, if the declaration for the 1st quarter of 2009 was submitted on April 20, then the audit will be carried out until July 20, 2009 and will not end earlier. Plus 7 days to make a decision. At the same time, July 20 is the deadline for submitting a declaration and paying VAT for the second quarter of 2009.

Thus, if in the second quarter the company calculated the tax payable in the amount of 1,500 rubles, then it will not have time to receive a credit for the amount to be reimbursed based on the results of the first quarter and will be forced to pay the calculated amount in full.

A situation has arisen in which the taxpayer can actually use the amount of tax calculated for reimbursement to fulfill his obligation to pay tax only after a quarter (see Example 5).

Example 5

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Company importing raw materials for food industry, in the first quarter of 2008, created warehouse stocks (purchased more than planned to sell in the first quarter in order to satisfy the increasing demand for the summer). Thus, in the first quarter, the company had an amount to be reimbursed from the budget when calculating VAT.

After submitting the declaration, the tax inspectorate began a desk audit, requesting all the necessary documents. Counter checks of suppliers and buyers and reconciliation of customs declarations with customs began. It became obvious that the verification was being delayed and the company would not have time to receive the offset before the payment deadline for the second quarter.

The amount of tax payable (without offset) for the second quarter was expected to be very significant, so the organization decided to have the opportunity to spread out the payment of VAT for the second quarter over three months.

The company considered the “threat of bankruptcy in the event of a one-time payment of tax” (subclause 3, clause 2, article 64 of the Tax Code of the Russian Federation) to be suitable as a basis for obtaining an installment plan. The company attached to the application financial statements, a cash flow schedule, copies of contracts that indicated what payments should be made and within what time frame, as well as documents on property that may become the subject of collateral (in this case, goods in circulation). The company sent copies of the application and documents to its tax office at the place of registration.

Since the decision to grant an installment plan is made by the authorized body within one month from the date of receipt of the application, the company simultaneously filed a petition for a temporary (while the application is being considered) suspension of payment of the debt amount.

In agreement with the Federal Tax Service, the organization submitted the entire package of documents to the Federal Tax Service through them and began to await developments. Of course, it took quite a lot of time to come to a decision on requesting an installment plan, prepare and send documents to the Federal Tax Service. As a result, by July 20, when the tax payment deadline for the second quarter came, the company had not received a decision either to grant an installment plan (deferment) for the payment of VAT, or even to temporarily suspend payment of the debt amount.

Thus, the organization found itself in a situation that it had foreseen and feared: unable to take advantage of either the refund for the first quarter (since the decision on the desk audit had not yet been made) or the deferment of tax payment (since the decision had not been made Federal Tax Service), she had to divert significant funds from turnover to pay VAT for the second quarter.

In the end, already in August 2008, the company received a decision from the tax inspectorate on the successful completion of a desk audit with confirmation of the amount of VAT to be reimbursed from the budget. After submitting an application for a refund of this amount to the current account and several calls with a reminder, the company returned its money in October. But the Federal Tax Service nevertheless refused the request for an installment plan due to the fact that there was no longer a need for it.

Every enterprise or individual entrepreneur may experience periods when there is an acute shortage of financial resources, for good reasons. At such a time, paying any payments is a difficult ordeal, and in order not to turn the taxpayer into a malicious debtor in such a situation, the state has created a deferment for tax payments.

Deferment of tax payment is the opportunity for each taxpayer to defer the contribution of funds to the state treasury to a later date.

A feature of this process is the ability to postpone the payment of tax or part thereof to a later period, but after the time allotted by the authorities has expired, the amount must be paid in full.

This opportunity is available to any enterprise or person whose circumstances have a compelling reason specified in the legislation.

Legislative framework

The following regulatory documents regulate the right to tax holidays of a subject:

Chapter 9, Articles 61 – 68 of the Tax Code of the Russian Federation;
Article 66 of the Tax Code of the Russian Federation – rules and conditions for using a zero investment loan;
Order of the Federal Tax Service of the Russian Federation No. ММВ-7-8/683@ – availability of changing the deadline for paying taxes and other government contributions.

Tax Code of the Russian Federation Article 66. Investment tax credit
1. An investment tax credit is a change in the tax payment deadline in which an organization, if there are grounds specified in Article 67 of this Code, is given the opportunity, within a certain period and within certain limits, to reduce its tax payments with subsequent stage-by-stage payment of the loan amount and accrued percent.
An investment tax credit can be provided for corporate income tax, as well as for regional and local taxes.
An investment tax credit can be granted for a period of one to five years.
An investment tax credit can be granted for a period of up to ten years on the basis specified in subparagraph 6 of paragraph 1 of Article 67 of this Code.
2. An organization that has received an investment tax credit has the right to reduce its payments for the corresponding tax during the validity period of the investment tax credit agreement.
The reduction is made for each payment of the corresponding tax for which an investment tax credit is granted, for each reporting period until the amount not paid by the organization as a result of all such reductions (the accumulated amount of the credit) becomes equal to the amount of the credit provided for by the relevant agreement. The specific procedure for reducing tax payments is determined by the concluded investment tax credit agreement.
If an organization has concluded more than one investment tax credit agreement, the validity of which has not expired at the time of the next tax payment, the accumulated amount of the credit is determined separately for each of these agreements. In this case, the increase in the accumulated loan amount is carried out first in relation to the first agreement in terms of the term of conclusion, and when this accumulated loan amount reaches the size stipulated by the specified agreement, the organization can increase the accumulated loan amount under the next agreement.

For which government fees is deferment available?

Important: the use of installments or deferred payment is available for paying taxes to the federal or local budget, and this application is also permissible for taxes calculated according to the preferential and simplified system.

Taxes paid in installments at the federal level:

For the income of individuals for individual entrepreneurs;
For profit;
Excise taxes;
and precious metals;
Transit fees;
State duties;
Single social contribution.

At the regional level:

Transport fee;
Trade fee;
On the property of citizens.

It should be remembered that there is a list of taxes the payment of which cannot be deferred, for example, taxes on employee income deducted from wages through a tax agent or income taxes at a consolidated rate.

What is a consolidated rate and how the corresponding consolidated statements are prepared - read

What is tax deferral and installment plan and what documents are needed to obtain them - watch this video:

In what cases and to whom is a deferment granted?

According to the Tax Code of the Russian Federation, Article 64, all organizations and individuals without exception who have justified reasons for this can count on this deferment or installment plan, namely:

Receipt of damage by the enterprise in emergency situations, the occurrence of which the owner of the enterprise did not have the opportunity to influence;
Untimely financing from the state budget, in cases with municipal and state organizations;
Payment of additional payments accrued during a tax audit, which may be significant for the enterprise’s budget;
Making customs payments during the export and import of goods;
Seasonality of the work performed;
In the case of individuals, upon proof of insolvency, a deferment of tax obligations is available.

Where should you apply and when?

Since the state provides for the payment of various payments at different state levels, it is necessary to contact the authority that is responsible for collecting this payment:

If federal tax has not been paid, you must contact your local Federal Tax Service office;
For fees related to the local budget, you must contact the tax authorities at your location;
If the matter concerns the transit of goods, you should contact the Federal Customs Service;
Regarding state fees, to the body that is authorized to collect these payments;
Installment payments for the unified social contribution are issued by the Federal Executive Authority.

Important: after submitting the application, the applicant receives a response within 30 days, plus another 3 days for sending the decision on deferment to the tax authority at the place of registration.

It is necessary to submit an application to the tax authority before the date of payment of the next tax, taking into account this time, so that there is no delay in payment, since in this case, penalties for overdue days from the final date of tax payment to the day the decision is made will be added to the installment amount.

Package of documents

To receive a deferred payment, you must attach a package of documents to your application:

Application in the appropriate form;
Certificate of absence of debts on any payments from the local tax authority;
Bank statement for the last six months on the status of funds and their movement;
A receipt confirming compliance with the deferment periods provided and the formation of an approximate payment schedule for installments;
Copies of agreements with counterparties and their indication accounts receivable. In what order is the write-off of receivables with an expired statute of limitations carried out - read;
Documents confirming unforeseen circumstances or other reasons preventing payment:
In case of unforeseen circumstances - a document confirming the amount of damage received and the fact of the occurrence of the circumstance;
In case of delay in government funding, a certificate from the financial institution regarding the amount of funding and the period of delay must be attached;
If an individual cannot make the payment due to his inability, he must provide an extract of his accounts and documents for movable and real estate, which in this case will act as collateral;
In the case of seasonal activities, it is necessary to provide a certificate from local authorities that this activity provides at least 50% of the enterprise’s profit.

At the same time, you should be prepared for the fact that the circulation authorities may require guarantees of the return of funds - collateral, bank statements, etc.

Sample application for obtaining installments and tax deferment.

Important: in this case, the applicant always has the opportunity to withdraw the application so as not to risk his property.

Requirement of guarantees in lately occurs in almost every case, in order to eliminate speculation in the confidence of the tax authorities and due to currency instability.

Application for deferment

An application for installment/deferment must be drawn up in the prescribed form, indicating in it:
Name and details of the organization to which it is addressed;
The name of the document itself;
Details and name of the enterprise or full name of the applicant, indicate TIN, KPP;
Indicate the required form for changing the payment deadline;
Indicate for which payment the payment deadline needs to be changed and record the payment amount in words;
Focus on the reasons for this possibility as an article of the Tax Code;
Date and signature.

Reasons for obtaining installment plans

Important: the grounds for deferring payment are Chapter 9, Articles 61 – 68 of the Tax Code of the Russian Federation. At the beginning of 2017, certain changes occurred, on the basis of which the head of the regional department of the Tax Service of Russia is obliged to provide a deferment of personal income tax payments; coordination of permission for a deferment with financial structures is also his responsibility.

If necessary, he has the right to shift this responsibility to the head of the territorial Federal Tax Service.

The next change is the ability to spread out any amount of tax if there are grounds for doing so.

Seasonal industries eligible for installment plans

Most often, the deferred payment of taxes is used by enterprises with a seasonal nature of their activities or those that produce seasonal goods.

The list of these enterprises is specified in the Tax Code of the Russian Federation:

First of all, this is agricultural production:

Plant growing;
Fur farming;
Breeding pond fish;
Production of vegetable fats;
Canning and sugar industry;
Meat and dairy plants.

This relaxation is also used by enterprises engaged in the extraction and procurement of natural and mineral resources:

Wood harvesting;
Forestry;
Extraction and procurement of peat;
Extraction of valuable metals.
Transport sector, deferment is used:
For the purpose of transporting cargo and passengers to areas with limited navigation;
To the region of the Far North.

List of reasons for obtaining a deferment.

Inability to receive

The ability to defer or install payments allows an organization or individual to function and live normally without the threat of bankruptcy. However, the Tax Code of the Russian Federation provides for cases when deferment of payments is impossible.

Among these points are:

A criminal case has been opened against the head of an enterprise or an individual in connection with a violation of the Tax Code of the Russian Federation;
There is an open case against the applicant regarding an administrative or state offense;
The applicant is under suspicion of intending to flee abroad with the proceeds;
Less than 3 years have passed since the last installment plan was terminated or the terms of its payment were violated.

Important: in 2017, officials considered the possibility of ending installment plans early in unilaterally already in the event that an individual entrepreneur or enterprise violates payment deadlines.

A negative decision on an application for installment payment can be challenged in court.

Quick solution to the issue of installment plans

The entire procedure for applying for a deferment consists of small steps:

The applicant is determined by the types of taxes for which he is unable to pay in a given period;
Submits an application and a package of documents;
The organization reviews it within one month;
During this period, the commission checks the applicant’s assets, his financial situation, ownership of the property;
Verifies the cleanliness of the person - the absence of production matters and debts from previous deferments;
Then, within 3 days, he transfers his decision to the tax authority at the place of registration of the subject.

Important: the deferment is given for a period of up to a year, in exceptional cases up to 3 years for enterprises engaged in scientific activities or high-tech production, in this case the deferment is called an investment tax credit.

It should also be understood that the deferment is the same agreement on the registration of an investment credit period, which is concluded between the applicant and government agency within 5 days from the date of the decision to defer payment.

The agreement specifies the amount, repayment schedule, repayment period, possibility of collateral and other nuances of the loan agreement.

Effective design methods

In practice, a deferment is a state tax issued at 50–75% of the refinancing rate of the Central Bank of Russia, except in cases of force majeure or lack of government funding, in such cases no interest is calculated.

Any enterprise will agree that such a relaxation is much better than lending from a bank, since the overpayment of taxes will be even at the highest rate of 8 - 5.5%.

It is also necessary to understand that the amount of the net installment plan should not exceed the value of the assets of the enterprise or the property of the citizen.

Naturally, such a counter-proposal from the state has reduced the number of debtors for government payments, however, it is available for the most part only to large enterprises, since collecting a package of documents requires certain skills on the part of the applicant.

Conclusion

A taxpayer who has entered into an agreement with the tax authorities is obliged to comply with all its terms and fulfill his obligations.

Otherwise, he risks losing his collateral assets, since the tax office has the right to terminate the agreement in case of non-compliance and open proceedings to collect the debt and transfer the property into state ownership.

Important: if the taxpayer regularly fulfills his obligations, the tax authorities do not have the right to terminate the agreement or hold him accountable.

In what order is deferment and installment payment of taxes provided - see this video: