There is now a time lag between the end of the date of voluntary payment of the tax and the time when tax enforcement proceedings are initiated.
Although it was already in force last year, the tax authorities have now announced new rules on tax payments, so if you are having difficulties paying your taxes, you should know that it is possible to pay them in installments, through the scheme created by the Tax Authority (AT) to ease the difficulties experienced by households.
There is now a pre-enforcement phase applied to most taxes, in which it is possible to benefit from a period between the end of the voluntary payment date and the start of tax enforcement proceedings, as well as automatic installment plans for small debts.
For larger debts, the AT allows you to apply for an installment payment plan, which must be made on the Tax Office Portal within 15 days of the original payment deadline. To make this request, you will need to provide your identification details, the origin of the debt and the number of installments you wish to pay in.
This installment scheme obliges you to pay the first installment by the end of the month following the month in which you request the payment plan, and each payment is subject to interest on arrears calculated on the respective amount, backdated to the voluntary payment deadline, up to the month of the respective settlement.
The installment payment scheme in the pre-enforcement phase applies to IRS, IRC, IUC, VAT and IMT taxes, with the latter two only being eligible when the assessment is made ex officio by the tax authorities.