Dear Taxpayers! The Main Directorate of the State Tax Service in Donetsk Oblast reminds you that to obtain an installment plan (deferral) for financial obligations (tax debt), a taxpayer must submit a written application in the prescribed form and a package of supporting documents to the State Tax Service office at the taxpayer’s place of registration or at the place where the relevant obligation is registered.
To obtain a decision on an installment plan (deferral), the following must be submitted:
1. An application (the form is provided in Appendix 1 to Order No. 574).
2. An economic justification, including:
- a list of circumstances indicating the risk of the emergence, accumulation, or non-repayment of tax debt, and evidence of the existence of such circumstances in accordance with Resolution No. 1235 (reasons for the application), signed by the head and/or chief accountant and affixed with a seal;
- a schedule for the repayment of deferred amounts within the fiscal year, signed by the head and/or chief accountant and affixed with a seal;
- an analysis of the taxpayer’s financial condition (Tables 1–9 of the Methodological Recommendations on Determining the Risk of the Emergence, Accumulation, or Non-Repayment of Tax Debt, approved by Letter No. 7017/7/99-99-11-02-03-17 of the Ministry of Revenue dated June 5, 2013);
- a description of measures to improve solvency and a calculation of projected revenues that guarantee compliance with the repayment schedule during the term of the installment plan (deferral);
- information on the value of assets as of the date of the application (balance sheet lines 220, 230, 240);
- data on long-term and short-term borrowed capital (calculation of the risk ratios for the occurrence or non-repayment of tax debt (Kz, Kp) and overall liquidity);
3. Property documents: a list of property with detailed descriptions and certified copies of title documents (for tax liens).
4. Financial statements: Copies of the Balance Sheet and Income Statement for the reporting period and the corresponding period of the previous year.