Notification of inability to pay
In our previous mailing we reported that, in addition to a request for postponement of payment, also a separate notification of inability to pay has to be made.
The Ministry of Finance has indicated that a separate notification is no longer needed if, a legal entity that is subject to corporate income tax, requests for a postponement (because of the coronacrisis) of wage tax and/or VAT payments. This applies to both past and future periods.
Deferral of payment
A request for postponement of payment must be made per type of tax (and per assessment received). However, for income tax, income-related healthcare insurance contributions, corporate income tax, wage tax and VAT, postponement of payment can be requested at the same time as one request. Waiting until all five assessments have been imposed is not necessary; one assessment is sufficient. If desired, a received tax assessment can be paid if the postponement is not necessary.
