With the request for installment payment of the tax on the STS should be addressed to the tax authorities

Changing the term of payment of taxes, fines and penalties is carried out in the presence of bases in the procedure established by Article 64 of the Tax Code.
In accordance with claim 4 para. 2 of Art. 64 of the Tax Code the delay in the payment of tax may be granted natural persons, if his property status excludes the possibility of a lump sum payment of the tax.
The body authorized to take the decision to change the deadline for payment of the tax charged in connection with the use of the simplified tax system, is the Russian Federal Tax Service in agreement with the financial authorities of the RF subjects and municipalities.
Changing the term of payment of taxes and fees can be secured by a pledge of property, surety or bank guarantee.
According to the Ministry of Finance in a letter ¹ 03-02-08 / 61822 of 10/24/16, the interested person claiming to change the deadline for the payment of federal taxes and fees, as well as relevant penalties and fines should contact the Federal Tax Service of Russia through the Russian Federal Tax Service of the Russian Federation on the subject on its location (place of residence).