tax deferral period

A postponement of tax payment (for example VAT or customs duties) on goods until a specified time or event occurs.

The period during which import VAT (or import tax) can be deferred and paid at a later date, typically under a customs or import tax deferral arrangem...

A notice or demand from a tax authority to pay a tax that was previously deferred, i.e., a reversal or withdrawal of a tax deferral previously granted...

A procedure to verify whether a tax deferral (payment postponement) granted for a shipment or a tax obligation in logistics/transport is correct and c...

Refund of a tax payment associated with the deferral of tax obligations within a logistics, supply chain, or transportation process.

A tax deferral account is an accounting ledger used to postpone tax payments. It records a tax liability and its future payment in separate reporting ...