Article 64 of the Tax Code of the Russian Federation. Procedure and conditions for granting a deferment or installment plan for the payment of taxes, fees, and insurance contributions

It's time to pay taxes, but the company has no money. What to do? Of course, you may not pay, but then you will have to face sanctions and fines. Not a very happy prospect. Therefore, on legal grounds, it is better to postpone the date of transfer of funds to the budget. Under certain circumstances, almost any organization can qualify for a deferment or installment plan for tax payments and contributions. We are talking about deferment for organizations.

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Clause 1, Article 64 of the Tax Code of the Russian Federation

Deferment or installment payment of tax is a change in the deadline for paying tax, if there are grounds provided for in this article, for a period not exceeding one year, respectively, with a lump sum or phased payment of the debt amount.
(As amended by federal laws dated November 26, 2008 No. 224-FZ; dated July 27, 2010 No. 229-FZ; dated March 8, 2015 No. 49-FZ) Deferment or installment plan for the payment of federal taxes in the part credited to the federal budget, as well as insurance contributions may be provided for a period of more than one year, but not exceeding three years. (As amended by federal laws dated 03/08/2015 No. 49-FZ; dated 11/14/2017 No. 323-FZ)

(Paragraph introduced - Federal Law dated November 26, 2008 No. 224-FZ; repealed - Federal Law dated March 8, 2015 No. 49-FZ)

(Clause as amended by Federal Law dated July 27, 2006 No. 137-FZ)

What taxes and contributions are deferred for?

A deferment or installment plan can be obtained for federal, regional and local taxes and fees. Deferment (installment plan) for the payment of federal taxes is provided for a period of one to three years. It can be provided to a taxpayer for one or more taxes.

There is no deferment for the payment of penalties and interest on personal income tax (letter of the Ministry of Finance No. 03-02-07/1-8000 dated 02/15/2016) and contributions to the funded part of compulsory pension insurance (letter of the Ministry of Finance No. 03-02-07/ 1-54840 dated 10/29/2014).

The amount for which a deferment (installment plan) for the payment of tax payments is granted cannot exceed the value of the organization’s net assets (clause 2.1 of Article 64 of the Tax Code of the Russian Federation). Example. OJSC “Iceberg” suffered damage in the amount of 20 million rubles as a result of force majeure circumstances, namely a fire. The assets taken into account amounted to 100 million rubles. (non-current – ​​20 million rubles, current – ​​80 million rubles). The liabilities taken into account amounted to 85 million rubles. (long-term liabilities - 50 million rubles, accounts payable - 5 million rubles, other short-term liabilities - 30 million rubles). In this situation, the organization can claim the amount of deferment or installment plan not 20 million rubles, i.e. the amount of damage, but only 15 million rubles. – an amount equal to the value of net assets (100 - 85).

Clause 2 of Article 64 of the Tax Code of the Russian Federation

A deferment or installment plan for the payment of tax may be granted to an interested person whose financial situation does not allow him to pay this tax on time, but there are sufficient grounds to believe that the possibility of payment by the specified person of such tax will arise during the period for which the deferment or installment plan is granted, if presence of at least one of the following grounds:

clause 1 causing damage to this person as a result of a natural disaster, technological disaster or other circumstances of force majeure;

clause 2 failure to provide (untimely provision) of budget allocations and (or) limits of budget obligations to the interested party and (or) failure to communicate (untimely delivery) of the maximum amounts of financing of expenses to the interested party - the recipient of budget funds in an amount sufficient for the timely fulfillment by this person of the obligation to payment of tax, as well as non-transfer (untimely transfer) to an interested person from the budget in an amount sufficient for the timely fulfillment by this person of the obligation to pay tax, funds, including payment for services provided by this person (work performed, goods supplied) for government , municipal needs;

clause 3 the threat of signs of insolvency (bankruptcy) of the interested party in the event of a one-time payment of tax;

clause 4, the property status of an individual (excluding property that, in accordance with the legislation of the Russian Federation, cannot be foreclosed on) excludes the possibility of a one-time payment of tax;

clause 5, the production and (or) sale of goods, works or services by the interested party is seasonal;

clause 6 if there are grounds for granting a deferment or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Customs Union, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs; (As amended by Federal Law No. 306-FZ dated November 27, 2010)

clause 7 impossibility of one-time payment of taxes, fees, insurance premiums, penalties and fines payable to the budget system of the Russian Federation based on the results of a tax audit, before the expiration of the deadline for fulfillment of the requirement for payment of taxes, fees, insurance, sent in accordance with Article 69 of this Code contributions, penalties, fines, interest, determined in the manner provided for in paragraph 5.1 of this article. (Subclause introduced - Federal Law dated November 14, 2017 No. 323-FZ)

(Clause as amended by Federal Law dated July 27, 2010 No. 229-FZ)

Clause 4 of Article 64 of the Tax Code of the Russian Federation

If a deferment or installment plan for the payment of tax is provided on the grounds specified in subparagraphs 3, 4 and 5 of paragraph 2 of this article, as well as if an installment plan for the payment of tax is provided on the basis specified in subparagraph 7 of paragraph 2 of this article, interest is accrued on the amount of debt based on from a rate equal to one second of the refinancing rate of the Central Bank of the Russian Federation, effective for the period of deferment or installment plan, unless otherwise provided by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs in relation to taxes payable in connection with the movement of goods across the customs border of the Customs Union union. (As amended by federal laws dated July 9, 1999 No. 154-FZ; dated November 27, 2010 No. 306-FZ; dated November 14, 2017 No. 323-FZ)

If a deferment or installment plan for the payment of taxes is granted on the grounds specified in subparagraphs 1 and 2 of paragraph 2 of this article, no interest is accrued on the amount of the debt.

Clause 5 of Article 64 of the Tax Code of the Russian Federation

An application for a deferment or installment plan for tax payment is submitted by an interested person to the relevant authorized body. A copy of the said application within five days from the date of its submission to the authorized body is sent by the interested person to the tax authority at the place of his registration. The following documents are attached to the application for a deferment or installment plan for tax payment:

clause 1 (Subclause has lost force - Federal Law dated 07/03/2016 No. 240-FZ)

clause 2 (Subclause has lost force - Federal Law dated 07/03/2016 No. 240-FZ)

Clause 3 of a bank certificate on the monthly turnover of funds (precious metals) for each month out of the six months preceding the submission of the said application in the accounts of this person in banks, as well as on the availability of his payment documents placed in the appropriate card file of unpaid payment documents, or about them absence from this file; (As amended by Federal Law No. 343-FZ dated November 27, 2017)

clause 4 , bank certificates about cash balances (precious metals) in all bank accounts of this person; (As amended by Federal Law No. 343-FZ dated November 27, 2017)

clause 5 , a list of counterparties - debtors of this person, indicating the prices of contracts concluded with the corresponding counterparties - debtors (the amount of other obligations and the grounds for their occurrence), and the timing of their execution, as well as copies of these contracts (documents confirming the existence of other grounds for the occurrence of an obligation) ;

clause 6, the obligation of this person, providing for the period of change in the tax payment deadline, compliance with the conditions under which the decision to grant a deferment or installment plan is made, as well as the debt repayment schedule expected by him;

clause 7 documents confirming the existence of grounds for changing the tax payment deadline specified in clause 5.1 of this article.

(Clause as amended by Federal Law dated July 27, 2010 No. 229-FZ)

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.

Clause 5.1 of Article 64 of the Tax Code of the Russian Federation

An application for a deferment or installment plan for the payment of tax on the basis specified in subparagraph 1 of paragraph 2 of this article is accompanied by a conclusion on the fact of the occurrence of force majeure circumstances in relation to the interested person, which is the basis for his application for this application, as well as an assessment report of the damage caused to this to the person of damage as a result of these circumstances, compiled by an executive body (state body, local government body) or an organization authorized in the field of civil defense, protection of the population and territories from emergency situations.

An application for a deferment or installment plan for the payment of tax to an interested person - a recipient of budget funds on the basis specified in subparagraph 2 of paragraph 2 of this article is accompanied by a document from the financial authority and (or) the main manager (manager) of budget funds containing information on the amount of budget allocations and (or) limits on budgetary obligations that are not provided (untimely provided) to the specified person, and (or) on the amount of maximum amounts of financing of expenses that are not brought (untimely brought) to this person in an amount sufficient for the timely fulfillment of his obligation to pay tax

To an application for a deferment or installment plan for the payment of tax on the basis specified in subparagraph 2 of paragraph 2 of this article, to an interested person to whom funds from the budget have not been transferred (untimely transferred) in an amount sufficient for the timely fulfillment of his obligation to pay tax, in including on account of the services provided by this person (work performed, goods supplied) for state and municipal needs, a document of the recipient of budget funds is attached containing information about the amount of funds that was not transferred (untimely transferred) to this person from the budget in an amount sufficient for timely fulfillment of his obligation to pay tax, or a document from a state or municipal customer containing information about the amount of funds that have not been transferred (untimely transferred) to this person in an amount sufficient for the timely fulfillment of his obligation to pay tax, in payment of services provided by such person services (work performed, goods supplied) for state and municipal needs.

The existence of the grounds specified in subparagraph 3 of paragraph 2 of this article is established based on the results of an analysis of the financial condition of an economic entity conducted by the federal executive body authorized for control and supervision in the field of taxes and fees, in accordance with the methodology approved by the federal executive body authorized carry out functions for the development of state policy and legal regulation in the field of insolvency (bankruptcy) and financial recovery.

An application for a deferment or installment plan for the payment of tax on the basis specified in subparagraph 4 of paragraph 2 of this article shall be accompanied by information about the movable and immovable property of an individual (with the exception of property that cannot be levied against in accordance with the legislation of the Russian Federation) .

An application for a deferment or installment plan for the payment of tax on the basis specified in subparagraph 5 of paragraph 2 of this article shall be accompanied by a document drawn up by the interested person confirming that in the total income from the sale of goods (work, services) of such person the share of his income from industries and types of activities included in the list of industries and activities of a seasonal nature approved by the Government of the Russian Federation is at least 50 percent.

The presence of the basis specified in subparagraph 7 of paragraph 2 of this article for the provision of an installment plan for the payment of tax is established by the authorized body if the amount of funds received into the accounts of the interested person in banks for the three-month period preceding the submission of the application for the provision of an installment plan is less than the amount of short-term obligations of the interested person (taking into account the amounts of taxes, fees, insurance premiums, penalties and fines payable to the budget system of the Russian Federation based on the results of a tax audit), reduced by the amount of future income, according to the accounting (financial) statements submitted in the prescribed manner to the tax authority for the last reporting date, subject to the conditions provided for in this paragraph. (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

An installment plan for the payment of tax on the basis specified in subparagraph 7 of paragraph 2 of this article may be provided to an interested person whose financial situation does not allow him to pay this tax within the period specified in the request for payment of tax, fee, insurance premiums, penalties, fines, interest , sent to an interested person in accordance with Article 69 of this Code, if it is possible for the interested person to pay this tax during the period for which the installment plan is provided, and if the interested person simultaneously satisfies the following conditions: (Paragraph introduced - Federal Law of November 14, 2017 No. 323 -FZ)

the amount of taxes, fees, insurance premiums, penalties and fines established as a result of a tax audit by the tax authority is no more than 70 percent and no less than 30 percent in relation to the proceeds from the sale of goods (work, services, property rights) for the year preceding the year of entry into force of the decision based on the results of the relevant tax audit; (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

at least one year has passed from the date of creation of the organization, registration of an individual as an individual entrepreneur to the day of filing an application for an installment plan for tax payment with the authorized body; (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

in relation to an organization or an individual registered as an individual entrepreneur, insolvency (bankruptcy) proceedings have not been initiated in accordance with the legislation of the Russian Federation on insolvency (bankruptcy); (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

the organization is not in the process of reorganization or liquidation; (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

The decision of the tax authority based on the results of a tax audit, in accordance with which the amount of tax indicated in the application of the interested party for the provision of an installment plan for the payment of tax is subject to payment to the budget system of the Russian Federation, is not appealed in accordance with Chapter 19 of this Code at the time of filing such an application. In this case, the decision to grant an installment plan for the payment of tax is subject to cancellation if, after its adoption, the interested person appeals the decision of the tax authority based on the results of a tax audit, according to which the amount of tax specified in the decision to grant an installment plan for the payment of the tax is payable. (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

(Clause introduced - Federal Law dated July 27, 2010 No. 229-FZ)

Clause 5.3 of Article 64 of the Tax Code of the Russian Federation

At the request of the authorized body, the interested party shall submit documents on property that may be the subject of collateral, a surety or a bank guarantee, unless otherwise provided by this paragraph. (As amended by federal laws dated July 23, 2013 No. 248-FZ; dated November 14, 2017 No. 323-FZ)

When an interested person applies for an installment plan to pay tax on the basis specified in subparagraph 7 of paragraph 2 of this article, as a way to ensure the fulfillment of obligations to pay tax, the specified person shall submit a bank guarantee that meets the requirements established by Article 74.1 of this Code. (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

No later than three days from the date of receipt of the notification of the territorial body of the Federal Treasury about the payment by the taxpayer who submitted the bank guarantee of the amount of tax specified in the decision to grant an installment plan for tax payment, the tax authority is obliged to notify the bank that issued the bank guarantee about the release (partial release) of the bank from obligations under this bank guarantee. (Paragraph introduced - Federal Law dated November 14, 2017 No. 323-FZ)

(Clause introduced - Federal Law dated July 27, 2010 No. 229-FZ)

Clause 6, Article 64 of the Tax Code of the Russian Federation

The decision to grant a deferment or installment plan for tax payment or to refuse to provide it is made by the authorized body within 30 days from the date of receipt of the application of the interested person. (As amended by federal laws dated July 29, 2004 No. 95-FZ; dated July 27, 2006 No. 137-FZ; dated July 24, 2009 No. 213-FZ; dated July 27, 2010 No. 229-FZ)

At the request of an interested person, the authorized body has the right to make a decision on a temporary (during the consideration of an application for a deferment or installment plan) suspension of payment of the amount of debt by the interested person. A copy of such a decision is submitted by the interested party to the tax authority at the place of his registration within five days from the date of the decision.

The decision to grant a deferment or installment plan for the payment of tax is made by the authorized body within the period established by the first paragraph of this paragraph, in agreement with the financial authorities in accordance with Article 63 of this Code. (Paragraph introduced - Federal Law dated July 27, 2010 No. 229-FZ)

Where to apply for a deferment or installment plan

We contact the authorized body depending on the type of tax (federal, regional, local).

Clause 8, Article 64 of the Tax Code of the Russian Federation

The decision to grant a deferment or installment plan for the payment of tax must contain an indication of the amount of debt, the tax for the payment of which the deferment or installment plan is granted, the timing and procedure for paying the amount of debt and accrued interest, as well as, in appropriate cases, documents on the property that is the subject of the pledge, surety or bank guarantee. (As amended by Federal Law No. 248-FZ dated July 23, 2013)

The decision to grant a deferment or installment plan for the payment of tax comes into effect from the date established in this decision. In this case, penalties due for the entire time from the day established for payment of the tax until the day this decision comes into force are included in the amount of debt if the specified payment deadline precedes the day this decision comes into force.

If a deferment or installment plan for the payment of tax is granted on the security of property, the decision on its provision comes into effect only after the conclusion of an agreement on the pledge of property in the manner prescribed by Article 73 of this Code.

(Paragraph introduced - Federal Law dated July 27, 2006 No. 137-FZ; repealed - Federal Law dated July 27, 2010 No. 229-FZ)

Rules for obtaining a deferment (installment plan)

As mentioned above, the Federal Tax Service, by Order No. ММВ-7-8/ [email protected], approved a new Procedure for changing the deadline for payment of taxes, fees, insurance premiums, penalties and fines by tax authorities (hereinafter referred to as the Procedure).
This document (as, indeed, its predecessor) regulates the procedure for granting a taxpayer a deferment (installment plan), and also determines the requirements for the composition and content of documents submitted to him for these purposes. Let us say right away: there have been no significant changes in the procedure for obtaining a deferment (installment plan). The procedure for changing the deadline for paying taxes, fees, insurance premiums, penalties and fines established by the Procedure is not much different from the previous rules.

As before, the decision to change the deadline or to refuse to change the deadline for payment of tax payments must be made by the authorized body within 30 working days from the date of receipt of the application of the interested person (clause 15 of the Procedure, clause 6 of Article 64 of the Tax Code of the Russian Federation). A copy of such a decision must be sent to the interested person no later than 3 working days from the date of adoption (Clause 10, Article 64 of the Tax Code of the Russian Federation).

Please note: the decision to grant a deferment (installment plan) for the payment of tax comes into effect from the date indicated in this decision. Penalties due for the entire time from the day established for payment of the tax until the day this decision comes into force are included in the amount of debt if the specified payment deadline precedes the day the decision comes into force. If a deferment (installment plan) is granted on the security of property, the decision to grant it comes into force only after the conclusion of an agreement on the pledge of property in the manner prescribed by Art. 73 of the Tax Code of the Russian Federation (clause 8 of Article 64 of the Tax Code of the Russian Federation).

Clause 17 of the Procedure, clause 1 of Art. 63 of the Tax Code of the Russian Federation defines the authorized bodies and deadlines for providing deferrals (installment plans) by type of tax. For convenience, this information is given in the table.

* An interested person applying for a change in the deadline for paying federal taxes, fees, insurance premiums, penalties, fines, applies to the Federal Tax Service of Russia through the department of the Federal Tax Service for the constituent entity of the Russian Federation at its location or through the interregional inspectorate of the Federal Tax Service for the largest taxpayers.
An important nuance. At the request of an interested person, the authorized body has the right to make a decision on a temporary (during the consideration of an application for a deferment or installment plan) suspension of payment of the amount of debt by the interested person (paragraph 2 of clause 2 of the Procedure). The interested party must submit a copy of such a decision to the tax authority at the place of his registration within five days (paragraph 2, paragraph 6, article 64 of the Tax Code of the Russian Federation).

Documentation

To obtain a deferment (installment plan), the interested person, in addition to the application, must submit to the authorized body a certain package of documents, the list of which is given in clause 5 of Art. 64 Tax Code of the Russian Federation. Mandatory documents are:

• certificates from banks on the turnover of funds in accounts for each of the six months preceding the submission of the said application, as well as certificates on the availability of settlement documents placed in the card index, or on their absence in this card index;
• bank certificates about cash balances in all bank accounts;
• 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.

On pledge, surety and bank guarantee
According to clause 19 of the Procedure, a change in the deadline for payment of 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 (clause 24 of the Procedure).
To draw up a surety agreement or a pledge agreement, the interested person and the guarantor (or pledgor) must simultaneously submit a written application to the tax authority (clause 20 of the Procedure). Recommended sample statements are given in Appendices 8 and 9 to the Procedure.

The tax authority must notify the interested party (guarantors, pledgors) about the results of consideration of applications for the possibility of concluding the indicated agreements, as well as the results of consideration of the bank guarantee, within seven working days after receiving the relevant documents (clause 23 of the Procedure).