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The amount determining which tax authority will consider the application for tax deferment/installment plan will change from June 30.

If the amount in the application for deferment/installment plan does not exceed 50 million rubles, then it will be considered by the regional Federal Tax Service of Russia at the location (place of residence) of the interested party. If the amount is greater or if during the calendar year a decision has already been made to provide a deferment/installment plan for the interested party, then the application will be considered by the Interregional Inspectorate of the Federal Tax Service for Debt Management.

Previously, this amount was 10 million rubles.

Deferment/installment payment of taxes is provided to both individuals and legal entities, as well as individual entrepreneurs. Application can be made through personal accounts or via telecommunication channels, attaching the required set of documents.

Document: Information from the Federal Tax Service of Russia dated June 28, 2024 “From June 30, the procedure for determining the tax authority that will make a decision on deferment/installment payment of taxes will change.”