After the financial crisis, many companies suffer from the instability of profit making, as a result of which there is an acute problem of timely payment of taxes and fees to the country's budget. In some cases, transferring part of tax liabilities can help to stabilize the financial position and avoid bankruptcy. To change the deadline for paying taxes, you must contact the Federal Tax Service.
Instructions
Step 1
Write your applications in the form established in Appendix No. 1 of Order No. SAE-3-19 / 798 @ of the Federal Tax Service of November 21, 2006. The application indicates the full name of the enterprise, the TIN and KPP code, the address of the location, according to the constituent documents. Mark for what taxes you want to get a deferral, for how much and for a period. Specify the basis for providing you with tax benefits by referring to the specific paragraphs of Article 64 of the Tax Code of the Russian Federation. Certify the application with the signature of the head and the seal of the enterprise.
Step 2
Gather the package of documents that are attached to the application for a grace period. Obtain a certificate from the tax authority stating that there are no grounds that exclude the possibility of changing the timing of payment of the tax established in paragraph 1 of Art. 62 of the Tax Code of the Russian Federation, as well as certificates on the status of settlements with the budget and deferrals received earlier. Fill in the obligation according to the form established by Appendix No. 2 of Order No. SAE-3-19 / 798 @. Make a copy of the articles of association, bylaws, or articles of association. Prepare a balance sheet and other accounting statements that characterize the financial condition of the company for the current and last tax year.
Step 3
Apply with an application and a package of documents to the federal executive body responsible for the control and supervision of taxes and fees if you want to defer payments for federal taxes and fees. To defer income tax, unified social tax and value added tax, send by registered mail applications to the Federal Tax Service of the Russian Federation, after which, within five days, submit a copy of the application to the tax office at the place of registration of the enterprise. To change the timing of payment of local and regional taxes, contact the office of the Federal Tax Service of the Russian Federation at your location.
Step 4
Wait for the decision to defer. On the basis of clause 6 of article 64 of the Tax Code of the Russian Federation, the authorized body is obliged to consider the application and give an answer on it within one month from the date of submission. A copy of the decision is sent to the company and to the tax authority within three days. If you receive a refusal to grant an extension, you can appeal it in court.
