Legal Encyclopedia. The letter H

tax credit

- Changes in the tax payment deadline for a period of 3 months to 1 year in the presence of the following grounds:

1) causing damage to the taxpayer as a result of force majeure (natural disasters, technological accidents);

2) taxpayer funding from the budget of the delay;

3) delay in payment made by the taxpayer of the state order;

4) the threat of bankruptcy. NK is provided as one or several taxes in the presence of collateral in the form of pledge or surety.

For the use of NK charged interest. Interest is not charged on the provision of NK as a result of:

1) force majeure;

2) the delay of financing from the budget;

3) delay of payment of the state order. According to the taxpayer

authorized body makes a decision on granting NK

Following this decision in the contract is for seven days, which should include:

1) the amount of the debt;

2) the term of the contract;

3) interest;

4) the procedure for payment of the debt and interest;

5) documents on the pledged property or surety;

6) liability of the parties.

A copy of the contract is provided within five days from the date of conclusion of the agreement to the tax authority at the place of registration of the person concerned.