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of April 24, 2013 No. 2039/7/99-99-11-02-03-17

About some questions of payment by installments (delay) of monetary commitments (tax debt) of taxpayers

That is anyway the taxpayer shall address to body of GNS in which it or its monetary commitment (tax debt) are on accounting for date of the address.

If the decision on payment by installments (delay) is made by body of the State Tax Service of higher level, the body of the State Tax Service for the place of accounting of the taxpayer or for the place of accounting of its monetary commitments (tax debt) within 10 calendar days considers the application of the payer, performs the analysis of its financial condition and creates the corresponding conclusion about possibility of provision of payment by installments (delay) which together with copies of the documents enclosed by the payer to the application sends to the address of body of the State Tax Service of higher level.

Thus, the taxpayer files in the place of tax accounting petition and document package, and in case when the amount of the obligation (debt) or term of payment by installments (delay) lie outside competence of body GNS, this body creates the corresponding conclusion and sends document package to body of GNS of the regional level which, in turn, analyzes the mode of payment by installments and together with own conclusion sends document package to Mindokhodov.

Specified does not deprive of the taxpayer of the right to address in addition to regional body of GNS and/or to Mindokhodov, however only its appeal to territorial authority of GNS is obligatory.

At the same time exceptions or other conditions concerning procedure for consideration of addresses of taxpayers acting legislative and regulations are not provided.

Considering specified, I pay attention to need of observance of the above-stated Procedure for consideration of addresses of taxpayers concerning payment by installments or delay of monetary commitments (tax debt) to the amounts which lie out of competence of the state tax authorities, and also for terms which go beyond the current fiscal year.


Deputy minister

A. Ignatov


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