How do I get a deferral or installment payment for tax arrears?
Step 1. Submit an application
Through the Taxpayer's Office in accordance with the established form.
The decision is made by the UGD at the taxpayer's location within 10 working days.
Step 2 Prepare the documents:
debt repayment schedule;
if the amount of debt exceeds 1,500 MCI — collateral:
— pledge of property (assessment not older than 10 working days, certificate of absence of encumbrances, insurance contract);
or a bank guarantee.
The amount of collateral must cover:
• the main debt;
• penalty fee for the entire period;
• expenses for the sale of property.
Important!
If the payment schedule is disrupted:
the deferral/installment plan is canceled;
Compulsory collection is being launched;
Foreclosure on collateral and sale of property is possible.
Advice to entrepreneurs:
If you have a seasonal business or a temporary cash gap, apply for an installment plan immediately after receiving the notification of debt.
If you owe up to 45 MCI, you are more likely to receive installments without collateral and additional restrictions.
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