Alteration of time limits of performance of tax liability in the Russian tax and customs law

Termination of legal relations of alteration of the time limit for tax payment

Deferral, installment plan or investment tax credit are terminated, as a general rule, after the expiration of the relevant decision or agreement.

Early termination of legal relations to alter the time limit for the payment of tax arises in the case of payment of the due amount of tax, levies, social contributions and the corresponding interest before the expiration of the established period.

Early termination of such legal relations may be caused by violations by the taxpayer of the rules in accordance with which he received the right to alter the time limit for tax payment.

If the interested party violates the conditions for granting a deferral or installment plan, its action may be terminated early by the decision of the authorized body that made the decision on a corresponding alteration in the period for which the tax obligation was fulfilled.

In this case, the taxpayer must, within one month after receiving the relevant decision, pay:

the difference between the amount of debt determined in the decision on granting a deferral (installment plan), increased by the amount of interest, and actually paid amounts and interest (unpaid amount of debt);

penalties that are calculated for each calendar day, starting from the day following the day of receiving this decision, until the day of payment of this amount inclusive.

Investment tax credit agreement may be terminated early by agreement of the parties or by court decision.

If the basis for termination of the contract is a violation of its essential conditions by the taxpayer, then the violator is obligated to restore the state's fiscal interests (Table 3).

Table 3

Protection of the fiscal interests of the state in case of early termination of the investment tax credit agreement

References

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