Deferred payment

If the payment of the tax, interest and costs by the prescribed payment date is associated with considerable hardship, the FTA may agree with the taxpayer for the payment deadline to be extended or for instalment payments to be made. As a rule, the deadline can be granted until the due date of the following reporting period.

For a possible deadline extension, please use the deadline extension form. It is advisable to do this as early as possible so that any reminders and debt collection measures can be prevented. The agreement may be made subject to the provision of reasonable security.

The agreement becomes void if the prerequisites for it cease to apply or the conditions to which it is linked are not met.

Once debt collection proceedings have been initiated, no payment facilities can be agreed.

The period granted shall not suspend the ordinary expiry date and default interest shall be due in any event.

Last modification 19.11.2019

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