29.09

2022

The new procedure for cancellation uncollectible tax debts has come into force Back

An irrecoverable tax debt is subject to write-off, including fines and interest accrued on that tax debt.

The tax debt is written off based on a decision by the head of the tax services territorial authority. This is done on the basis of the results of the audit of supporting documents.

If the tax debt was incurred due to force majeure, the decision on remission shall be made on the basis of a written statement by the taxpayer specifying the amount of taxes and fees to be remission.