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Announcement to pay the tax debt in instalments

The General Directorate of Taxes would like to inform all taxpayers on the conditions and liabilities for which the agreement to pay in instalments is entered into and the deadline to extend such an agreement.

Given the justification for temporary financial insolvency, the taxpayer can pay the outstanding tax liability in instalments.

The agreement to pay in instalments cannot be extended beyond the end of the year that succeeds the year when it has been entered into. In case of agreements to pay in instalments, the taxpayer shall pay the late payment interests, but no fine will be calculated for late payment. The agreement to pay in instalments cannot be entered into for the tax liability self-declared by the taxpayer, which has been calculated, collected or kept by him, including social security and health care insurances contributions.

The taxes of such nature, but without limitation to, shall be:

  • the Value Added Tax 
  • tax withheld at source
  • social securities and health care insurances contributions
  • any tax that is calculated, collected and kept by the taxpayer

The following steps shall be followed to enter into an agreement to pay in instalments:

I-st step: A written request sent to the Regional Directorate of Taxes under which jurisdiction it has been registered. (Explain the circumstances and reasons why you are asking to enter into an agreement to pay the tax liabilities in instalments).
II-nd step: The Regional Directorate of Taxes shall notify within 10 days if the request has been accepted or not.
III-rd step: If the request is accepted, the agreement to pay the outstanding tax liabilities in instalments is entered into. This agreement shall be signed by the taxpayer and the director of the Regional Directorate of Taxes, or the manager of the unit similar to that, only if the taxpayer will immediately pay 20% of the liability value related to which such an agreement to pay in instalments is entered into.

The Tax Administration shall interrupt the forced collection measures for the collection of tax liabilities, but it shall not withdraw the measure put to ensure the payment of the tax liability. The endorsement of an agreement to pay in instalments a tax liability, shall not interrupt the calculation of late payment interests for failure to pay on due time the outstanding tax liability. The taxpayer, against the property of which a decision has been taken to put security measures, whether in the form of mortgage or security burden, in case there is a claim that the implementation of the security measures has not been duly executed, shall have the right to submit a complaint at the Regional Directorate of Taxes.

Thank you!