The General Directorate of Taxes brings to the attention of all taxpayers, who have unpaid tax obligations and have met the legal conditions, that they can sign an Installment Payment Agreement with the tax authority.
The taxpayer, in order to benefit from this facility, must justify temporary financial incapacity.
The installment payment agreement may be carried out concluded for tax liabilities imposed by the tax administration to a tax assessment.
The installment payment agreement cannot be concluded for the tax liability self-declared by the taxpayer, which has been calculated, or collected, or withheld by him, including social and health insurance contributions.
The installment agreement cannot be extended beyond the end of the year following the year in which it was concluded. In cases of agreements for payment in installments, the taxpayer pays interest on arrears, but no penalty is calculated for late payment.
The steps to follow to sign an installment payment agreement are:
Step 1
Written request addressed to the Regional Tax Directorate under whose jurisdiction it is registered. (Explain the circumstances and reasons why it is required to conclude an agreement to pay tax obligations in installments.)
Step 2
The Regional Tax Directorate within 10 days announces whether the request is accepted or rejected.
Step 3
If the request is accepted, the agreement for payment in installments of unpaid tax obligations is signed. This agreement is signed by the taxpayer and the director of the regional tax directorate or the head of a similar unit, only if the taxpayer immediately pays 20% of the value of the obligation, for which the installment payment agreement is connected.
With the conclusion of this agreement, taxpayers through the E-filing module have the right to follow its situation in real time and generate a “Payment Order” dedicated only to the installment payment plan. In this case, the payment will go only for the period / periods defined in the next installment.
We bring to your attention that the Tax Administration interrupts the measures of collection by force, of the collection of tax obligations, but it does not withdraw the measure decided to ensure the payment of the tax obligation. The signing of an agreement for the installment payment of a tax liability does not interrupt the calculation of interest for late payment of the unpaid tax liability.
