With the end of the delivery time of the IRS declaration, for thousands of taxpayers now follow the time to pay the tax. The most common question is simple but frequent: How long can you do it? And will it be possible to pay gradually without penalties?
The answers are on the government’s own website and the Finance Portal, but they are not always in sight. According to the Tax Authority (AT), there are clear rules on the payment terms and the possibility of dividing the amount due into monthly installments, provided that certain conditions are respected.
How long can you pay IRS?
According to the Government Portal, IRS should be paid by August 31, if the tax settlement (ie, the final calculation to pay or receive) was made by July 31. If, on the other hand, the settlement occurs only until November 30, the payment deadline is extended until December 31st.
Explains the same source that payments can be made by different roads, both in the national territory and from the foreigner. The payment reference is available on the Finance Portal after settlement.
Is it possible to pay IRS on installments?
If the amount due is high and the taxpayer does not have financial availability to settle the amount in full within the deadline, it is possible to request payment in installments, in a simplified manner.
According to the government’s website, this possibility applies to debts up to 5,000 euros, provided that the taxpayer has no other amounts in debt to the Tax Authority. In this regime, up to 12 installments may be authorized without a bank guarantee.
When and how to order?
The request for payment in installments shall be submitted within 15 days after the end of the voluntary payment period of the collection note. The process is done exclusively through the Finance Portal, in the taxpayer’s personal area.
The government writes that, after entering the “citizens” area, it must select “services”, “service plans” and then “simulate/register request”. The system allows you to calculate the number of possible benefits and the corresponding monthly value.
Up to 36 installments, but with conditions
In certain situations, and by assessment, the tax authorities may authorize up to 36 monthly fees, provided that the value of each installment is not less than 25.50 euros. This value is calculated based on total debt, excluding default interest.
The first installment must be paid by the end of the month following the authorization of the plan. Failure to pay any installment implies the immediate salary of the rest and may lead to the issuance of a debt certificate.
What happens in case of non -compliance?
If there is non -compliance, the process can advance for tax enforcement, with attachment of assets or income. The OT considers the debt overdue at the time of non -payment of one of the installments, without the need for new notice.
According to the same source, the taxpayer may also be prevented from re -requesting a provision in the future if he has failed previously.
What if there is an error in IRS settlement?
The taxpayer may also submit a graceful complaint, within 120 days of notification of the settlement, if it identifies incorrections in the amount calculated. This request must be submitted to the Finance Portal, with the respective legal grounds.
The government indicates that, in these cases, the taxpayer must consult the applicable articles of the Code of Procedure and Tax Procedure, namely with regard to the right to challenge.
To pay less you need to know more
Knowing the deadlines and mechanisms available can avoid added charges. It provides simulators, manuals and personalized service to answer questions and help taxpayers choose the best way to comply with their tax obligations.
In times of greater financial difficulty, the installments are a valid option, provided they are requested in time and fulfilled without failure. After all, not paying IRS can come out much more expensive than the original amount.
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