The Tax Code provides an opportunity to postpone or defer the payment of taxes for the cases prescribed in paragraph 2 of Article 64 of the Tax Code of the Russian Federation. To take advantage of this benefit, you must contact the tax office. Moreover, an enterprise that claims to be deferred should not be prosecuted for tax evasion or for an administrative offense in relation to taxes.
It is necessary
- - company documents;
- - Tax Code of the Russian Federation;
- - Civil Code of the Russian Federation;
- - accounting statements of the enterprise.
Instructions
Step 1
You have the right to apply to the tax authority with a request to defer the payment of taxes if your company performs work, provides services that are of a seasonal nature. You can also apply for a deferral in the event that a lump sum payment of calculated taxes threatens you with bankruptcy. The list of situations when an installment plan / postponement of transfers to the state budget of funds is possible includes a delay in financing from the budget, if your company has developed projects, provided services for government agencies. Other cases are spelled out in paragraph 2 of Article 64 of the Tax Code of the Russian Federation.
Step 2
Please note that you cannot defer the payment of taxes if it is assumed that you are going to leave for another country soon. Installment / deferral of deductions to the budget is not possible when the tax authorities suspect that you are hiding the property from which you have to pay taxes. If you have debts to the budget in the amount exceeding ten billion rubles, you will also be denied deferred tax payments.
Step 3
In the event of force majeure circumstances, that is, such unfavorable situations that do not depend on the will of the parties, you should not be refused with a delay. The main thing is that the case refers to situations, the list of which is determined by the Civil Code of the Russian Federation.
Step 4
Contact the tax authority where your company is registered. Write a statement. Write in it a request for a deferred / installment payment of taxes. When postponing, the date of transfer of funds to the budget is postponed for a year, in some cases for three years, and is paid at the end of this period at a time. With installments, taxes are paid gradually throughout the year. In the application, indicate the details of your organization, enter the period for which you want to postpone the payment of taxes and fees.
