How to postpone the payment of taxes - how much will you pay for the deferment?

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You don't have the money to pay your tax on time? You can apply for a deferment of payment by submitting an application including a description of your situation. Read how to postpone tax payment deadlines and what is an argument that may affect a positive decision of the office.

How to postpone tax payment deadlines - what do you have to do?

Pursuant to Art. 67a of the Tax Ordinance, at the request of the debtor, the tax authority may defer the statutory deadline for paying the tax. It is a discretionary relief. How to postpone the tax payment date? First, make an annual declaration and see if there is an underpayment. Remember that the underpayment must be paid no later than the last day of submitting your tax return. If you already know that there is an underpayment, and you do not have the money to pay it on time, then:
1. You must submit an application for tax deferment to the tax office appropriate for the taxpayer's place of residence or place of business. Complete in it:

  • your data: name, surname, PESEL number or NIP number,
  • details of the tax office to which you submit your application,
  • the reason for submitting the application,
  • justification.

2. Add attachments to the application, eg if you give a reason for a long stay in the hospital, attach the discharge from the hospital to the application.
3. Pay at the office's cash desk for submitting the application and its attachments.
4. Wait for the office's decision for about a month, and in the case of complicated matters - two months.

The application for deferment of the tax payment deadline can be submitted in person (take the document submission confirmation), sent by registered mail or electronically via ePUAP. The application must be submitted in good time so as not to exceed the deadline for paying the tax. The submission of the application itself does not suspend the deadline. A positive decision of the office stops accruing interest.

Justification - what may be the reason for the deferred tax payment?

Pursuant to Art. 67a par. 1 of the Tax Ordinance, the justification for deferring the tax payment deadline is the important interest of the taxpayer or the public interest. There is no unequivocal definition of these terms, but such an important reason may be, for example, loss of property through no fault of the taxpayer, an accident resulting in permanent disability, illness and other events that prevented the taxpayer from paying tax liabilities.

The application should clearly specify the financial situation of the taxpayer or, in the case of an enterprise, the economic and financial situation, so that the tax office knows whether enforcement of a tax debt will result in the taxpayer's need to use an allowance to support the family.

As part of the verification of the taxpayer's property status, the tax office has the right to carry out an inspection that will show whether it is a temporary or a long-term lack of financial liquidity. Such an inspection may show whether the deferral of the tax payment deadline will have an effect on restoring the taxpayer's financial liquidity.

Deferred tax payment - costs

  • If the tax office agrees to postpone the tax payment, a prolongation fee (6.5% per annum) will be added to the outstanding tax amount.
  • If the taxpayer does not pay the tax and does not submit the deferment application on time, it will be considered as tax arrears and the taxpayer must pay interest: 13% per annum.
  • If the taxpayer receives consent to defer the tax payment deadline, but still does not pay it on time, the interest on this liability will be counted from the date of the liability creation, and not from the date of the deferral.

Persistent non-payment of tax is a fiscal offense that carries fiscal penalties and even imprisonment.

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