Extension of tax payment deferment

The temporarily mitigated tax payment deferment policy has made it possible for entrepreneurs upon request to qualify for a three-month automatic payment deferment where their delinquent taxes are concerned. The deferment term is extendable beyond said three-month period on condition that the applicant in question should meet certain additional requirements. Tax debts that are incurred while the deferment period is under way likewise come under the deferment scheme, which runs until the first of July of this year. It should be noted that entrepreneurs having been granted tax payment deferment accordingly are not released from their filing obligation.

The Tax and Customs Administration before the first of October 2021 is send out proposed repayment schedule letters to all entrepreneurs whose special tax payment deferment runs until the first of July. The proposal is to apply all-inclusively to tax indebtedness accrued during the special deferment period. The date of commencement of repayment has been put back from the first of July to the first of October 2021, with the overall term of the repayment schedule having been fixed at 36 months.

Entrepreneurs whose automatically granted three-month deferment expires before the first of July are recommended to apply for extension, on pain of their missing out on the Tax and Customs Administration’s subsequent repayment schedule resulting in their having to repay their entire tax debt in one fell swoop.

Dutch version: Verlenging uitstel van belastingbetaling