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Tax payment deferral or installment plan


Tax deferral or installment payment refers to the change of the tax payment deadline from a one-time or phased payment by the taxpayer of the deferred or installment amount respectively1.

  1. Federal Law No. 289-FZ dated 03.08.2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on 2018-08-04, Article 49, paragraph 3. ↩

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Codes and federal laws