Can't pay your taxes on time? Get a reprieve!

How does rescheduling differ from individual deferment?

Decree of the Government of the Russian Federation dated April 2, 2020 No. 409 provides for two types of benefits regarding the timing of payment of taxes, advance payments and insurance contributions.

1. Automatic postponement of payment deadlines for everyone who is included in the register of small and medium-sized businesses as of March 1, 2021 and belongs to the industries most affected by the coronavirus.
2. Individual deferment or installment plan at the request of the taxpayer.

Automatic deferment is possible for a period of three to six months, depending on the specific tax. This benefit is provided for payments, including those for 2021, the payment deadline for which falls on certain dates in 2021 (for more details, see “Deadlines for payment of taxes and contributions have been postponed”).

For individual benefits, less stringent limits have been established.

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The procedure for providing installment plans for paying taxes

Deferment/installment payment of tax is a change in the deadline for its payment. The general principles and conditions for postponing the payment of taxes are contained in Art. 61-64 of the Tax Code of the Russian Federation, and the procedure for obtaining a deferment is regulated by Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-8/ [email protected]

Deferment is provided for a period of up to three years with one-time or phased payments to the budget. The specific period of deferment/installment plan is determined by the type of taxes for which it is provided.

Thus, for federal taxes in the part credited to the federal budget, a deferment can be granted for up to three years. The same applies to insurance premiums. For all other taxes, the deadline cannot be postponed by more than 1 year. In this case, the payment deadline may be changed in relation to the entire tax amount or part thereof.

Installment plans are provided on request. The list of documents submitted together with the application is established in clause 5.1 of Art. 64 Tax Code of the Russian Federation.

Cheat sheet on the article from the editors of BUKH.1S for those who do not have time

1. Deferment/installment payment of tax is a change in the deadline for its payment.

2. The right to postpone the payment of taxes and insurance premiums is guaranteed to taxpayers by Chapter 9 of the Tax Code of the Russian Federation.

3. Deferment is provided for a period of up to three years with one-time or phased payments to the budget. The specific period of deferment/installment plan is determined by the type of taxes for which it is provided.

4. Installment plans are provided on request.

5. The list of documents submitted together with the application is established in clause 5.1 of Art. 64 Tax Code of the Russian Federation.

6. The payer must have good reasons for late payment of tax.

7. The list of payers who cannot count on changes in the deadlines for paying taxes is given in Art. 62 of the Tax Code of the Russian Federation. For example, the payment deadline will not be changed if a criminal case has been initiated against the payer for a tax crime.

8. A decision on an application for deferment/installment payment of taxes is made by tax authorities within 30 days from the date of its receipt.

However, the complete package of documents is not yet sufficient to postpone the payment of taxes. Tax authorities may require the payer to provide security for the fulfillment of the obligation to pay the debt and interest. Such security is property that can be the subject of a pledge, a surety or a bank guarantee (clause 5.3 of Article 64 of the Tax Code of the Russian Federation).

As a general rule, granting a deferment/installment plan does not create any new obligations for the payer. But in the application submitted to the tax office, the payer undertakes to pay interest accrued on the amount of tax debt (clause 5.2 of Article 64 of the Tax Code of the Russian Federation). Interest is calculated based on a rate equal to 1/2 of the Central Bank refinancing rate in effect during the deferment or installment plan period.

The obligation to pay interest directly depends on the grounds for granting a deferment/installment plan. If the impossibility of paying the tax is due to force majeure circumstances or non-payment of money to the payer by the state/municipal customer, interest on the amount of the debt is not accrued (clause 4 of Article 64 of the Tax Code of the Russian Federation).

What payments can be deferred (in installments)

According to the Rules, you can get a deferment (installment plan) for almost all taxes, advance payments on them and insurance premiums, the payment of which falls on 2021. Federal Tax Service specialists add that individual benefits are provided only for those payments that are already due. If a taxpayer asks for a deferment (installment plan) for taxes that he will have to pay in the future, he will be denied.

Also, the deferment (installment plan) will not apply to excise taxes and mineral extraction tax. In any case, they must be paid on time.

In the clarifications of the Federal Tax Service, the list of exceptions has been expanded. Officials added to it payments from tax agents and insurance contributions for amounts related to the financing of funded pensions.

As for contributions “for injuries”, the FSS will provide benefits for them. But there is no need to contact the fund. A deferment (installment plan) will be given without an application if the taxpayer received it for other contributions: pension, medical and “sick leave” (clause 6 of Resolution No. 409).

REFERENCE. Is it possible to get a deferment (installment plan) for penalties and fines? From the explanations of the Federal Tax Service it follows that it is impossible. But for arrears accrued by inspectors, it is possible. The main thing is that the deadline for paying the tax for which the arrears arose, provided for by the Tax Code of the Russian Federation, falls on 2021.

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What taxes are deferred?

Deferments and installments can be obtained for taxes and contributions, including advance payments that must be paid in 2021. The rule also applies to regional and local taxes and “injury” contributions.

But there are also exceptions.

• They will not give a deferment or installment plan for excise taxes and mineral extraction tax.
• Only industries can receive a deferment of VAT and tax on additional income from the production of hydrocarbons (Resolution of the Government of the Russian Federation dated April 24, 2020 No. 570). In particular, these are the hotel business, catering, and travel agencies.
• Owners-lessors of retail premises have the right to apply for a deferment only for property taxes: land tax and property tax for organizations or individuals.

What is the essence of individual benefits?

Deferment is the postponement of the payment deadline to a later date without charging penalties, blocking accounts or other methods of collecting arrears.

An installment plan is permission to transfer not the entire amount at once, but to break the payment into several parts. The taxpayer must transfer money to the budget monthly, in equal installments, throughout the installment period. The first transfer must be made in the month following the one in which the decision to provide the benefit was made.

REFERENCE . “Coronavirus” deferments and installment plans differ from those that the Federal Tax Service gives according to the general rules (they are set out in Articles 61, 62 and 64 of the Tax Code of the Russian Federation). Due to the pandemic, a number of restrictions do not apply. In particular, now an organization against which proceedings for a tax violation have been opened will be able to receive the benefit. Even with the seasonal nature of the business, installments may exceed the size of the company's net assets. There are other concessions as well.

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Who cannot count on installment payment of taxes

The list of payers who cannot count on changes in the deadlines for paying taxes is given in Art. 62 of the Tax Code of the Russian Federation. Thus, the payment deadline will not be changed if in relation to the payer:

• a criminal case has been initiated for a tax crime;
• proceedings are being carried out in a case of a tax offense or in a case of an administrative offense in the field of taxes and fees;
• there are sufficient grounds to believe that the payer will hide money, property, or leave the Russian Federation for permanent residence;
• within three years preceding the date of filing the application, a decision was made to terminate the previously granted deferment.

In addition, the deadline cannot be changed at the request of tax agents, as well as in relation to corporate income tax paid by a consolidated group of taxpayers.

Who can apply for a deferment or installment plan?

The following categories of taxpayers have this right:

1. Organizations and individual entrepreneurs that belong to the industries most affected by the coronavirus. The list of such industries was approved by Decree of the Government of the Russian Federation dated April 3, 2020 No. 434.
2. Strategic, system-forming and city-forming organizations that were not included in the list of industries affected by the pandemic, but still suffered losses. These organizations are mentioned in separate decisions of the Government of the Russian Federation.

It is possible to determine whether a company or entrepreneur belongs to the most affected areas of business by the OKVED code of the main type of activity. It is indicated in the extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

Receive a fresh extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs with the signature of the Federal Tax Service Send an application

ATTENTION. The Federal Tax Service has launched a service where you can find out whether a particular taxpayer is entitled to a deferment (installment plan) in accordance with the new Rules.

Results

The decree developed by the government is aimed at deferring tax payments amid the coronavirus pandemic. The deadlines will be extended by 6 and 4 months depending on the originally established payment date. In this case, you can get additional installments, but to do this you will have to write a corresponding application to the tax office.

The government does not provide for the abolition of taxes due to coronavirus. A possible reduction in rates at the federal level will only affect insurance premiums. Regions have the right to offer their own benefits.

I would like to believe that in addition to what is listed in the article, the state will take additional support measures, the main goal of which will be to ensure that Russian business emerges from the crisis associated with the pandemic with the least losses.

Sources:

• Resolution dated April 2, 2020 No. 409
• information on the Federal Tax Service website

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What conditions must be met

To receive a deferment (installment plan), it is not enough to belong to one of the above categories. It is necessary that the organization or individual entrepreneur reduces income according to tax accounting data by more than 10%.

What type of income should decrease? Any of the following:

• total income of a company or individual entrepreneur;
• from the sale of goods (works, services);
• from the sale of goods (work, services) under transactions subject to VAT at a rate of 0% (it can only be considered if the volume of such sales exceeds 50% of the total sales volume).

There is also an alternative condition. If it is completed, you can get a deferment (installment plan) without reducing your income. It sounds like this: the income tax return for the reporting period 2021 (preceding the quarter in which the application was filed) shows a loss. However, there is no loss in the declaration for 2021.

Check the financial condition of your organization and its counterparties

ATTENTION. It is possible that a company or individual entrepreneur will receive a deferment (installment plan), and then submit an updated declaration, where the condition about a decrease in income or a loss is not met. Then the benefit will be canceled and the taxpayer will have to pay a penalty. The same will happen if the inspectors independently discover that the specified conditions are not met, or the taxpayer does not belong to the categories of persons entitled to receive a deferment (installment plan) for the payment of taxes.

What measures are being taken to support businesses in connection with the epidemic?

The threat of the spread of coronavirus and methods of combating the pandemic will seriously undermine the financial condition of our country.
Small and medium-sized businesses will suffer first of all - small industries that do not have a continuous cycle, shops, hairdressers, etc. are closed everywhere. Trade in non-food products, the service sector and other industries are suffering losses, because the president ordered to pay wages in full for the week-long weekend, and the proceeds from there are no enterprises. Due to the current situation, the government is taking measures to keep businesses afloat. Many of them are set out in Decree of the Government of the Russian Federation dated 04/02/2020 No. 409. The resolution itself deals with the provision of a deferment on taxes and insurance contributions, various relaxations in terms of tax and other audits - we will consider them in more detail below. In addition, other problems are solved. For example, a decision was made to provide a certain part of the business with subsidies for the payment of wages, and a program is in place to provide organizations and entrepreneurs with interest-free loans for the payment of wages. However, to obtain such loans, business representatives will have to fulfill a number of strict requirements.

The possibility of providing loans to replenish working capital at low interest rates is also being discussed.

ConsultantPlus experts have prepared a complete list of anti-crisis measures for you. The material is promptly updated and supplemented. Get free trial access to the system and be able to receive the most up-to-date information on government support in connection with coronavirus.

How to determine a decrease in income

The Rules provide the following verification algorithm. You need to take income for the quarter of 2021 preceding the quarter in which the application for deferment (installment plan) was submitted. The resulting figure should be compared with the figure for the same period in 2021. If it turns out that income has decreased by more than 10% in 2021, inspectors will approve an individual postponement of the deadline for paying taxes (contributions).

IMPORTANT. If the organization was created or the individual entrepreneur was registered in 2021, a different method must be used. Namely, compare the income for each of the two quarters preceding the one in which the application for the benefit was submitted.

The given algorithm is easy to apply when it comes to organizing on the main tax system. Such companies submit profit declarations at the end of each reporting period. This could be January, January-February, January-March, January-April, etc., or the first quarter, half a year and 9 months.

To determine the income of the previous quarter, you need to take the amount of income from the declaration for the corresponding reporting period and subtract the data indicated in the declarations for earlier periods.

Example

The organization was created until 2021. The reporting periods are the first quarter, half a year and 9 months. She submits her application for deferment in the third quarter of 2021. We need to find two quantities. The first is the difference between the income reflected in the declarations for the half-year and for the first quarter of 2021. The second is the difference between the income reflected in the declarations for the half-year and for the first quarter of 2021. If the second value exceeds the first by more than 10%, the organization has the right to receive a deferment (installment plan).

The situation is more complicated with entrepreneurs at OSNO. They submit a tax return once a year - no later than April 30 of the following year. This means that they will report income for 2021 only in April 2021. In fact, this deprives them of the opportunity to confirm their right to a deferment (installment plan) for taxes and contributions that must be paid in 2021.

A similar situation arises with companies and individual entrepreneurs in special regimes. In their explanations, Federal Tax Service specialists touched on this topic. Officials made an unexpected conclusion: “special regime” employees have the right to an individual deferment (installment plan) only for those payments for which an automatic postponement of payment deadlines is not provided in accordance with paragraph 1 of Resolution No. 409. And even if they have this right, they cannot receive the benefit otherwise, by submitting a declaration for the periods of 2021.

Such statements seem dubious to us for the following reasons:

• in the text of Resolution No. 409 and in the Rules there are no restrictions that would prohibit individual benefits for those who are subject to automatic postponement of payment deadlines;
• Resolution No. 409 and the Rules do not contain a requirement that a declaration must be submitted to confirm the fact of a decrease in income. In our opinion, other documents are also suitable for these purposes, for example, a book of income and expenses.

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What is a tax deferral?

A legal entity can obtain a tax deferment by following the legal norms that are enshrined in Article 64 of the Tax Code of Russia, as well as the norms of tax legislation corresponding to its provisions.

Article 64 provides, first of all, the definition of tax deferment. A corresponding deferment is a permitted postponement of the deadline for transferring tax to the budget if there are certain grounds. The maximum duration of deferment in the general case is 1 year.

At the same time, in exceptional cases it is possible to extend the deferment of payment to the budget for up to 5 years. Only the Minister of Finance of the Russian Federation has the right to make a decision on this. At the same time, the Russian Government can defer the payment of tax by a business entity for 3 years.

The deferment may involve a one-time repayment of the debt or a gradual payment of the debt. In the second case, we will talk about installment payments - but the legal grounds for it are the same as for deferment.

In cases provided for by law, a business entity that has received a tax deferment pays additional interest along with the debt to the budget.

A legal entity can receive the privilege associated with postponing the deadline for transferring payments to the budget for any taxes - income, VAT, UTII, etc. However, to use this privilege, the company must have grounds. Let's study them.

When will collateral be required?

If an individual deferment (installment plan) is applied for a period of more than 6 months, security must be provided. This may be a pledge of real estate whose cadastral value exceeds the amount of taxes, fees and advance payments for which a preferential payment schedule has been approved. Other options are also possible: a guarantee or a bank guarantee.

In a situation where the period does not exceed 6 months, no security is required.

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When and in what form to submit an application

To receive a deferment (installment plan), you must submit an application to the tax office at your location (or place of residence) before December 1, 2021. The application must be accompanied by an obligation to comply with the conditions under which the decision to defer (installment plan) was made. If the taxpayer applied for an installment plan, then a debt repayment schedule will be required.

Application forms and obligations are given in the information of the Federal Tax Service.

Neither bank statements nor any other documents need to be presented.

The explanations from the Federal Tax Service say that documents can be sent to the inspectorate in paper form by courier or by mail. There is another option - use the “Contact the Federal Tax Service of Russia” service. In this case, you need to attach scans of the application, obligation and debt repayment schedule (if necessary). Security documents (pledge, surety, bank guarantee) can only be submitted on paper. The maximum period for processing an application is 30 working days from the date of its receipt.

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How to get an installment plan?

In addition to the application for a deferment (installment plan) for tax payments, documents of clause 5 of Art. 64 Tax Code of the Russian Federation:

• certificates from banks on monthly turnover for each of the six months preceding the submission of the application and on cash balances;
• list of counterparties-debtors. It is necessary to indicate for each debtor the prices of contracts and the terms of their execution, attach copies of these contracts and primary documents on them (invoices, certificates of services rendered (work performed), etc.);
• obligation to comply with the terms of the deferment (installment plan), as well as the expected debt repayment schedule.

In addition to the listed documents, the interested person must additionally submit (clause 5.1 of Article 64 of the Tax Code of the Russian Federation):

• the conclusion of the authority on the fact of a natural disaster (technological disaster) and the assessment report of the damage caused - if the reason for applying for a deferment (installment plan) was damage caused under emergency circumstances;
• information about uncollected amounts of payment for a completed government order (this document can be drawn up either by the manager of budget funds or by the taxpayer himself) - in case of non-receipt of funds from the budget;
• a certificate stating that the share of income from seasonal activities is at least 50% of the organization’s total revenue - if the organization carries out activities that are seasonal in nature.

Changing the deadline for paying taxes, fees, insurance premiums, penalties, and fines can be ensured:

• pledge of property (Article 73 of the Tax Code of the Russian Federation);
• guarantee (Article 74 of the Tax Code of the Russian Federation);
• bank guarantee (Article 74.1 of the Tax Code of the Russian Federation).

In this case, the surety agreement, pledge agreement, and bank guarantee are subject to registration with the tax authority.