Change of term of payment of the customs duties, taxes

Article 132. Change of term of payment of the customs duties

1. Change of term of payment of the customs duties is made in the form of a delay or instalments on the bases, on conditions and is perfectly in order, which are defined by the international contract of member states of the Customs union.

2. The government of the Russian Federation has the right to define the federal enforcement authorities, authorised to confirm presence of the bases for granting of a delay or instalments of payment of the customs duties provided by the international contracts of member states of the Customs union.

3. In case of acceptance by the Government of the Russian Federation of decisions on definition of the federal enforcement authorities, authorised to confirm presence of the bases for granting of a delay or instalments of payment of the customs duties provided by the international contracts of member states of the Customs union, presence of such acknowledgement is obligatory at the reference of the person with the statement for delay or instalments granting.

Article 133. The general conditions of change of term of payment of taxes

1. In the presence of the bases established by article 134 of the present Federal law, the federal enforcement authority authorised in the field of customs business, or other customs bodies defined by it under the statement of the payer of the customs duties, taxes in writing can change term of payment of taxes in the form of granting of a delay or instalments of their payment.

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2. The delay or the instalments of payment of taxes can be given on one or several types of tax, and also concerning all sum which are subject to payment, or its part.

3. The delay or the instalments of payment of taxes is given under condition of maintenance of payment of the sum of taxes in an order provided by the Customs code of the Customs union and the present Federal law. The decision on granting of a delay or instalments of payment of taxes or about refusal in its granting is accepted in time, not exceeding 15 days from the date of filing of application about it. Granting of a delay or instalments of payment of taxes can be refused exclusively in the presence of the circumstances provided by article 135 of the present Federal law.

4. The delay or the instalments of payment of taxes is given for the term from one about six months.

5. The decision on granting of a delay or instalments of payment of taxes or about refusal in its granting in writing is possible to the person who have addressed with the statement for its granting. In the decision term on which the delay or the instalments of payment of taxes is given, and in default in granting of a delay or instalments of payment of taxes - the reasons of such decision is underlined.

Article 134. The bases for granting of a delay or instalments of payment of taxes

1. The delay or the instalments of payment of taxes is given to the payer of the customs duties, taxes at presence at least one of following bases:

1) causings to this person of a damage as a result of act of nature, technological accident or other force majeure circumstances;

2) delays to this person of financing from the federal budget or payment of the state order executed by this person;

3) if the goods imported on territory of the Russian Federation, are the goods which are exposed to fast damage;

4) realisation by the person of deliveries under the international contract of the Russian Federation;

5) if the goods imported on territory of the Russian Federation, are the goods included in confirmed Government of the Russian Federation the list of separate types of imported foreign aircrafts and accessories to them in which relation the delay or the

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instalments of payment of taxes can be given.

2. The government of the Russian Federation has the right to define the federal enforcement authorities, authorised to confirm presence of the bases for granting of a delay or instalments of payment of the taxes provided by the present Federal law.

3. In case of acceptance by the Government of the Russian Federation of decisions on definition of the federal enforcement authorities, authorised to confirm presence of the bases for granting of a delay or instalments of payment of the taxes provided by the present Federal law, presence of such acknowledgement is obligatory at the reference of the person with the statement for delay or instalments granting.

Article 135. The circumstances excluding granting of a delay or instalments of payment of taxes

1. The delay or the instalments of payment of taxes is not given, if concerning the person applying for granting of the specified delay or instalments:

1) criminal case preliminary investigation on which is carried by the criminally-remedial legislation of the Russian Federation to the competence of customs bodies is brought;

2) bankruptcy procedure is raised.

2. In the presence of the circumstances specified regarding 1 present article, the decision on granting of a delay or instalments of payment of taxes cannot be taken out, and the passed decision is subject to cancellation about what the person who has put in the statement for reception of a delay or instalments, is notified by customs body in writing within three working days.

Article 136. Percent for delay or instalments granting

Percent are paid for granting of a delay or instalments of payment of the customs duties, taxes in sizes and an order which are established by article 120 of the present Federal law.

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