Installment payment for taxes from September 1, 2025: the Federal Tax Service itself requests bank data

Before September 1, companies were required to independently attach bank statements on account balances and cash flows when submitting an application for a change in the deadline for paying taxes. Now the tax authority requests this information from banks directly. The package of documents for the applicant has decreased.

The mechanism provides two tools. The deferral reschedules the single payment deadline to a later date. The installment plan involves paying off the debt in installments according to an agreed schedule. Both instruments do not cancel an obligation — they only shift the moment of its fulfillment.

When considering an application, the Federal Tax Service evaluates not only the current lack of money, but also the reality of future income. A company with confirmed contracts for 15 million rubles with a current balance of 1 million rubles and a debt of 5 million rubles has an understandable source for fulfilling the schedule. A company without active contracts, with sales halted and employees leaving does not have such a source, and the reference to future uncertain incomes does not serve as a basis for installments.

According to the results of a tax audit with a large additional charge, the Tax Code of the Russian Federation allows installments for up to three years. The condition is that the application is submitted within the period prescribed by law after the entry into force of the verification decision. Missing this deadline deprives the taxpayer of the opportunity to use the tool.

For participants in foreign economic activity, cash gaps occur regularly: payment of an import contract and payment of customs duties often precede receipt of proceeds from the sale of goods on the domestic market. In such a situation, tax installments can reduce the need for short-term loans. The key condition is to prepare in advance: confirmed accounts receivable, valid contracts with customers, and calculation of expected receipts by month.

In practice, this means the following: before submitting an application, it is necessary to record all sources of future payments — accounts receivable, amounts under existing contracts, deadlines for receipts, a list of assets and the amount of other obligations in the coming months. The installment plan, which is not supported by specific monetary sources, only postpones the problem, rather than solving it.