Umorzenie zaległości podatkowej

Umorzenie zaległości podatkowej - Biuro Rachunkowe Tax może Ci pomóc!

Jeśli masz problem ze spłatą zaległego podatku, odsetek za zwłokę lub zapłatą opłaty prolongacyjnej złóż wniosek o umorzenie całości lub części zaległości podatkowej i sprawdź czy urząd przyzna ci taką pomoc.

Umorzenie zaległości podatkowej, odsetek za zwłokę lub opłaty prolongacyjnej to ulga polegająca na zwolnieniu z obowiązku zapłaty istniejących zaległości podatkowych podatnika.

Urząd decyduje, czy przyzna ci zwolnienie z obowiązku zapłaty zaległego podatku. Nawet jeśli złożysz wniosek i spełnisz wszystkie wymagania, które uprawniają cię do umorzenia zaległości podatkowej, nie ma gwarancji, że taka ulga zostanie ci przyznana.

Urząd rozpatruje każdą sprawę indywidualnie.

Organ podatkowy może umorzyć:

  • zaległości podatkowe (w całości lub w części),
  • odsetki za zwłokę (w całości lub w części),
  • opłatę prolongacyjną, która jest ustalana przy odroczeniu terminu zapłaty lub rozłożeniu na raty podatku lub zaległości podatkowej.

Umorzenie może dotyczyć wszystkich zobowiązań podatkowych, w tym m.in. w zakresie VAT, PIT i CIT.

Jeśli otrzymasz umorzenie całej zaległości, odsetki zostaną też umorzone. Gdy wystąpisz o częściowe umorzenie zaległości, to odsetki za zwłokę urząd umorzy ci w odpowiedniej proporcji.

361 myśli na “Umorzenie zaległości podatkowej”

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