The taxpayers who did not pay the IRS assessment notice within the legal deadline can benefit from an automatic payment plan created by the Tax Authority. This mechanism allows avoiding penalties and facilitating compliance with tax obligations.
The installment plan is automatically created by the Tax Authority, without the taxpayer needing to provide any guarantee. This measure aims to support taxpayers who, for any reason, were unable to comply with the payment within the established deadline.
To benefit from this advantage, taxpayers must meet certain conditions defined by the Tax Authority. These conditions establish the eligibility criteria for access to payment in installments.
This facility is part of the set of mechanisms made available by the tax administration to promote voluntary payment and help taxpayers regularize their situation before the tax authorities.
