Dear taxpayers, you can pay the tax debt in instalments

The General Directorate of Taxes would like to inform all taxpayers regarding the terms and conditions to enter into an agreement in order to pay the outstanding liabilities in instalments.

In order to benefit from this relief, the taxpayer shall justify its temporary financial solvency inability.

The agreement to pay in instalments cannot be extended beyond the end of the year that follows the year in which it has been endorsed. In case of agreements to pay in instalments, the taxpayer shall pay the late payment interests, but no fine shall be calculated for late payments. 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 withheld by the latter, including the social securities and health care insurance contributions.

Taxes of such nature, but without limitation to, shall be the following:

• The Value Added Tax
• The withholding tax
• The social security and health care insurance contributions
• Any tax calculated, collected and withheld by the taxpayer

Below are the steps to be followed in order to enter into an agreement to pay in instalments:

Step 1

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.)

Step 2

The Regional Directorate of Taxes shall inform in 10 days whether the request has been accepted or not.

Step 3

If the request has been accepted, then the agreement to pay the outstanding tax liabilities in instalments shall be entered into. Such agreement shall be signed by the taxpayer and the director of the Regional Directorate of Taxes or the head of a similar unit, only if the taxpayer immediately pays 20% of the liability value for which this agreement to pay in instalments is entered into.

The Tax Administration shall interrupt the measures of forced collection of tax liabilities, but it will not withdraw the measure imposed to ensure the payment of the tax liability. The endorsement of an agreement to pay the tax liability in instalments shall not interrupt the calculation of late payment interests for failure to pay on time the outstanding tax liability.

The taxpayer, whose assets have been put under a security measure, whether in the form of a security or mortgage burden, when there is a claim that the implementation of the security measures has not been executed adequately, shall be entitled to submit a complaint at the Regional Directorate of Taxes.