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There are special models available of the letter of request for postponement or fractionation for the taxpayer, in which they must indicate their identification data (name, company name, ID number and address), the state tax debt whose deferral requests, indicating the amount and term of voluntary admission, the proposed deferment period, the warranty, if any, tender and the reasons for the request, which must always be based on the existence of cash flow problems.
The presentation of the written letter, during voluntary period has the effect of preventing the Territorial Intervention certification of overdraft issued (see section 2.3.) If on expiry of that period were still pending request for postponement.
If the application is filed during executive period, but the enforcement procedure is not suspended, it can paralyze the actions of disposition of assets seized pending resolution of the postponement.
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