How to obtain a deferral or an instalment schedule for up to 3 years?

We will assist you in concluding a settlement agreement with tax authorities on favourable terms

way of tax debts repayments
accuracy in predicting an approval for an instalment plan
years of legal practice in tax disputes
Defending clients' interests for over 17 years
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The most important information about tax practices in 1.5 minutes by Ilya Rusyaev
Do you have tax debts or are you facing bankruptcy?
Bank loan to repay the debt
Tax deferral / instalment under Article 64 of the Russian Tax Code
To protect your company, employees, and reputation, you have 3 options to resolve the issue.
  • Obtaining a bank loan is difficult when payments are overdue. It includes a significant overpayment — the key rate plus 3% (minimum).
  • An instalment plan for your taxes under Article 64 of the Russian Tax Code is granted only for appropriate reasons and cannot be obtained if there are signs of bankruptcy.
Settlement agreement with the tax inspection
Tax payment deferral or payment in instalments can be provided on more favourable terms.
A settlement agreement with tax authorities is an optimal way to repay tax debts.
Over 40 billion rubles ($ 533,3 million) have been deferred or scheduled in an installment
Settlement agreements with the Federal Tax Service have been concluded for over 12 billion rubles ($ 160 million)
1200+ обращений за получением рассрочки рассмотрено
*according to statistics from the "debt restructuring platforms" as of the beginning of 2023.
It can be concluded at any stage of bankruptcy proceedings
Arrests and restrictions imposed on property and accounts are lifted
Payment terms for federal taxes can be extended up to 3 years, and for other taxes, up to 3 years with the consent of regional authorities
Benefits of a settlement agreement with the tax authorities:
Interest is charged only at the key rate
Deferred payment means paying the entire amount at the end of the term given, including the amount of interests.
Instalment plan entails paying the debt in equal instalments over the term, including the amount of interests.

To conclude a settlement agreement, two compulsory conditions should be met.
  1. To demonstrate solvency. To present a financial scheme indicating the sources of funds for debt repayment.
  2. To ensure the performance of obligations by means of a pledge, a guarantee, or a bank guarantee.
We will assist you in concluding a settlement agreement on the most favourable terms for your case.
We make the process of obtaining an instalment plan or a deferral predictable, saving your time and money.
With 99.9% accuracy, we determine the probability of obtaining an instalment plan in your case, based on our regular assistance to companies with various financial difficulties.
years of experience in dealing with tax authorities
We develop an optimal solution based on 17 years of our experience in tax disputes and the knowledge of our experts who have worked in the Federal Tax Service (FTS).
successful cases annually
We handle all issues related to a settlement agreement conclusion with the tax authorities, from developing strategies and preparing documents to obtaining a deferral.
Over 17 billion rubles ($ 227 million) saved for our clients.
Service cost
We solve the key issues to conclude a settlement agreement with the FTS on favourable terms
Participate in the discussion and the approval of a settlement agreement draft prepared by the FTS.
Assist in the preparation of a repayment schedule with a breakdown by taxes.
Help in calculating interests according to Article 156 of the Insolvency (Bankruptcy) Law.
Provide favourable conditions for fulfilling the terms of the settlement agreement. Prepare a draft pledge or guarantee agreement.
Help prepare an asset value report within a tight timeframe: recommend an appraiser and ensure optimal valuation parameters.
Verify assets for liens and other encumbrances to ensure compliance with FTS conditions.
Submit documents to the FTS of Russia and support the case until its resolution.
The result is an approval of a settlement agreement by the arbitration court and the termination of bankruptcy proceedings, as well as providing a 1-year tax deferral or an instalment schedule for up to 3 years.
Starting from 990 000 rubles ($ 13 200)
Service cost
We will analyse your issue to determine the possibility of obtaining an instalment plan or deferral, and offer an optimal strategy for your case.
Frequently Asked Questions (FAQ) - Answers from Company CEO Ilya Rusyaev
The secure share of VAT deductions
How should large businesses pay taxes?
Tax benefits for large businesses
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Why is it important to pay taxes correctly?

How to obtain tax benefits?
Cash-out and fictitious VAT
Where do small business taxes go?
How to calculate income tax?
What to do with paper VAT in stock?
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The reasons why you can rely on us when concluding a settlement agreement with the FTS
17 years of defending clients' interests in tax disputes
200+ successful cases of various complexity annually
32 successful tax audits completed
370 companies successfully liquidated
95 bankruptcy procedures finalized
Over 17 billion rubles ($ 226 666 666,67) saved for our clients
Ilya Rusyaev
Director of the law firm "Rusyaev and Partners"
  • Over 17 years of legal practice — defending clients' interests in courts, corporate conflicts, and bankruptcies
  • Participated in the development of more than 5 legislative projects, including amendments to the Tax Code of the Russian Federation
  • Responsible Secretary of the Council under the Chairman of the Federation Council for Interaction with Civil Society Institutions
  • Arbitration Trustee
  • Resident of Skolkovo (Moscow School of Management "Skolkovo")
  • Member of business communities, Moscow Capital Club, "ALUN Club"
  • Chairman of the Charitable Foundation for Children with Special Needs "Mayak Zaboty"
  • Higher education — Law Faculty of the Kazan National Research Technical University named after A.N. Tupolev, additional education: Russian Law Academy of the Ministry of Justice of Russia, Moscow School of Management "Skolkovo"
1,5 billion ₽
1,5 billion rubles ($ 20 million) received for tax debt repayment

Within a short period, the company managed to repay 1,5 billion rubles ($ 20 million) of additional tax charges from the FTS and to avoid the bankruptcy of an individual entrepreneur (IE).
An IE in the trading sector received additional tax charges of 1,5 billion rubles ($ 20 million) as a result of a tax audit. The charges included value added tax, personal income tax, as well as penalties and fines for the delay of tax payment. The tax authority filed a bankruptcy petition against the IE to Moscow Arbitration Court.
We assisted in obtaining an instalment schedule for the tax debt for a period of 36 months (3 years). We submitted a request to the Small and Medium-Sized Business Corporation, seeking their support. To secure the debt, we conducted an assessment of movable and immovable assets.
The individual entrepreneur obtained a 3-year instalmentt plan, and the business and financial activities were restored.
What you get when choosing "Rusyaev & Partners"
Maximum transparency
Before our collaboration starts, you will understand the likelihood of obtaining an instalment payment plan in your case and the conditions you can expect. We conduct an analysis based on our experience in this field.
Comprehensive support
You save not only money but also time. We initiate and control all processes and establish effective communication with government agencies. Your involvement in the process is minimal.
Resolution of complex issues
You resolve tax and legal issues quickly and efficiently. Our high-level contacts and the status of our company's leaders and partners, enable us to find solutions promptly in contentious situations.
Absolute confidentiality
Maximum honesty is the key to our successful collaboration. You can provide us with any confidential information without fear. We guarantee its security and sign a non-disclosure agreement.

Moscow, Presnenskaya embankment, 8, building 1
© 2004–2023 " Rusyaev and partners" LLC
INN 1218001082
OGRN​ 1171215006489