Application for deferment of tax arrears payment - template with discussion

In the event that the company has problems with financial liquidity so large that the entrepreneur is not able to pay the tax, the deadline for which has already expired, you can submit an application to the tax office for deferment of the tax arrears payment date.

Applying for tax deferment - regulations

The right to apply for a deferment of payment of tax arrears results from the Tax Ordinance. Pursuant to Art. 67A § 1, the tax authority, at the request of the taxpayer, in cases justified by important interests of the taxpayer or the public interest, may postpone the deadlines provided for in the provisions of tax law. Thus, the entrepreneur may submit an application for a deferment of the payment deadline for tax arrears, regarding, for example, VAT or income tax.

On the other hand, the Tax Ordinance does not explain the notions of an important interest of the taxpayer and the public interest. The jurisprudence in this area has taken a certain direction.

An important interest of the taxpayer relates individually to a given person / entity and is related to its proper functioning. This applies primarily to random and extraordinary situations that do not allow you to settle tax arrears.

The explanation of the concept of "important public interest" was dealt with, among others, by Provincial Administrative Court in Gliwice in the judgment of 15.07.2010 (reference number I SA / Gl 906/09). The judgment indicated:

(...) Consequently, the determination by the tax authority of the existence of the condition of "public interest" involves the need to weigh the relationship in two planes: one level is created by the principle of timely payment of taxes in full amount, the other - an exception to the rule, consisting in application of individual tax relief. In a given case, the authority should determine what is more beneficial from the point of view of the public interest (debt recovery or relief). Of course, there are situations in which the economic calculation itself supports the use of a tax relief (e.g. it is not possible to collect the tax in full, and e.g. the health condition of the taxpayer excludes the possibility of a radical improvement in his financial situation in the foreseeable period of time). When determining the existence of the condition of "public interest", the tax authority may not, however, disregard other values ​​common to the entire society, such as justice, ethical principles, trust in state bodies, etc. (...).

Thus, each application for deferment of tax arrears payment is considered individually, both the important interest of the taxpayer and the public interest are assessed each time.

Application for postponement of the payment date of tax arrears - template for collection

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What payments are deferred

The taxpayer may apply for deferment of payment:

• tax arrears with accrued interest,

• interest on unpaid advances (applies to income tax), if in tax proceedings underpayment of advances is found.

Mandatory elements of the application

The application for postponing the payment of tax arrears should contain at least information on:

• taxpayer's data: name and surname (or name), address of residence (or registered office), tax identification number,

• the tax authority to which the application is addressed,

• the type of tax arrears,

• the period of the tax arrears,

• the amount the applicant is seeking to postpone,

• proposed date of repayment of tax arrears,

• justification of the deferral in payment (indicating the important interest of the taxpayer),

• attachments attached to the application.

Additionally, the application must be signed by the taxpayer.

Attachments to the application

The application should be accompanied by documents that will support the arguments indicated in the justification. Here, it is worth attaching such evidence that will confirm the difficult situation (e.g. a document confirming a stay in a hospital).

Additional fees

The postponement of the payment date of the tax arrears results in the necessity to incur an additional prolongation fee. It amounts to 50% of the interest rate for late payment of tax arrears. The amount of the prolongation fee is calculated using the rate of the prolongation fee in force on the date of the decision.

The Tax Ordinance indicates that a prolongation fee is not established if the decision was issued due to a natural disaster or an accident.

Why is it worth submitting an application for deferment of tax arrears payment?

The entrepreneur may face a fine for non-payment of taxes in addition to tax interest. Failure to pay on time may be considered an offense or a tax offense, depending on the amount of the arrears (an offense occurs when the arrears do not exceed five times the minimum wage).

If the application for deferment of payment is approved by the tax authority, it may help to avoid additional penalties.