Now, with the threat of bankruptcy, it will be easier to get a deferral of tax payments. For this, a new methodology has been developed to determine the threat of bankruptcy of the payer in the event of a lump sum payment of taxes.
Previously, relevant calculations were made only on the basis of annual financial statements and a set of primary documents of the interested party. Now it will be possible to apply two alternative methods – standard and in-depth.
Under the standard method, the reasons for deferring/scheduling tax payments are determined on the basis of the information available to the tax authorities. If this is not enough, it will be possible to resort to a thorough method – to disclose information about the activities of the taxpayer, which only he has.
To obtain an installment plan or deferment for an amount less than 10 million rubles, you need to contact the Federal Tax Service of Russia for the subject of the federation, for larger amounts – to the Interregional Inspectorate of the Federal Service of Russian taxes for Debt Management. The application can also be submitted through a personal account and through telecommunication channels.
