Application to pay by instalments or postpone payment

When can this application be submitted?

This can be requested at any time, taking the following into account:

  • By filing the appeal before the deadline for payment, enforced payment will not be initiated, but interest for late payment will still be charged.
  • The request can be presented after the deadline for payment of tax until the person liable has been notified of the decision to dispose of the seized assets.

Who can apply?

  • The person liable for tax;
  • The beneficiaries;
  • The officially designated agent (form to delegate agent);
  • Any person whose legitimate and direct interests may be affected by the administrative decision;
  • The subsidiary or jointly responsible person.

Form

Time limit for resolution

  • The time limit for resolving the claim is six months from the date of submission of the application.
  • If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
  • If you do not agree with the resolution, you can lodge an administrative lawsuit, on the appropriate form and within the deadline.

Regulation