Екатерина Уцына
Y-Boychenko / Depositphotos.com
Налоговая служба на своем официальном сайте опубликовала напоминание о б истечении сроков подачи заявления о предоставлении беспроцентной отсрочки или рассрочки уплаты налогов и сборов (постановление Правительства РФ от 2 апреля 2020 г. № 409). Такая возможность предоставляется налогоплательщикам, осуществляющим свою деятельность в отраслях, наиболее пострадавших от распространения новой коронавирусной инфекции. На официальном сайте службы размещен специальный сервис, помогающий проверить возможность получения отсрочки или рассрочки. Последний день подачи заявления истекает 30 ноября 2020 года.
Напомним, что получить отсрочку или рассрочку можно только в отношении тех платежей, сроки уплаты которых приходятся на 2020 год, в том числе и на период с 1 по 31 декабря. Как сообщает ФНС России, при наличии оснований для предоставления меры поддержки заявление и обязательство о соблюдении условий отсрочки или рассрочки нужно направить в налоговый орган по месту нахождения или учета налогоплательщика.
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При этом стоит учесть, что если заявление подано до направления в инспекцию деклараций или расчетов, в которых исчислены указанные в нем налоги, авансовые платежи и страховые взносы, то оно будет рассмотрено после их представления. Вышеуказанное правило распространяется и на декларации (расчеты), на основании которых проверяется право на отсрочку или рассрочку в виде снижения доходов.
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