State Secretary Van Rij has once again extended the option of a special deferral of tax payments in connection with the coronavirus crisis.
Deadline
Business owners who are unable to pay their tax debts as a result of the coronavirus crisis were able to make use of the extended scheme for exceptional deferral of payment until 31 January 2022. This deadline has now been extended to 31 March 2022.
Deferral is now available for all tax liabilities due by 31 March 2022 at the latest. VAT for the first quarter of 2022 must be paid by 30 April 2022 at the latest. This tax liability is therefore not covered by the special deferral of payment and must therefore be paid on time (unless the deadline is extended again).
Payment plan
The arrangements for repaying tax debts accrued under the special deferral of payment scheme remain unchanged. Repayment must be made in 60 monthly instalments, the first of which is due on October 2022. Paying off the loan more quickly is, of course, no problem.
It is important to note that payment deferrals will soon no longer be interest-free. At present, the rate of collection interest is still 0.01%. This rate amounts to:
- with effect from 1 July 2022: 1%
- with effect from 1 January 2023: 2%
- with effect from 1 July 2023: 3%
- with effect from 1 January 2024: 4%