Encyclopedia
Deferral or installment payment of tax
Deferral or installment payment of a tax refers to the change in the deadline for paying the tax, provided there are grounds specified in this article, for a period not exceeding one year, respectively with a lump-sum or phased payment of the taxpayer's debt1.
Federal Law No. 137-FZ dated July 27, 2006, "On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation in Connection with Implementation of Measures to Improve Tax Administration" dated July 27, 2006, as amended on July 27, 2006, Article 1, subpara. a#3 // RSZ RF. 2006. No. 31. Art. 3436. ↩