Termination Of Deferral Or Installment Payment Of Tax Liabilities
Published date | 25 July 2021 |
Subject Matter | Tax, Tax Authorities, Withholding Tax |
Law Firm | Eurofast |
Author | Ms Elena Korovina |
Taxpayers can submit applications for deferral or installment payment of tax liabilities under intervention legislation until 30 June 2021.
On the expiry of that date, the Articles 67 and 68 of the Act on intervention measures to mitigate the consequences of the second wave of the COVID-19 epidemic (ZIUOPD2) expire, which provide for exceptions to the general rules of the Tax Procedure Act (ZDavP-2) on deferral or instalment payment of tax obligations that make it easier for taxpayers to comply with their tax obligations.
Under the measures set out in Articles 67 and 68 of the ZIUOP2, the following solutions were introduced in the area of deferral of payment and instalment payment of taxes:
- more lenient conditions for granting the instalment payment or the deferral of payment to business entities;
- possibility of payment for tax and withholding tax, and for social security...
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