The Minister has the power to allow payment in installments for amounts due on a taxpayer whenever enough reasons and justifications exist within the framework of requirements and conditions specified by the Regulations. The Minister may delegate what he deems fit of this authority to the Director General of the Department. Further, the Minister, or his designee, may cancel the installment arrangement if he finds that the accruals of the Public Treasury are subject to loss.

Payment of tax in installments in accordance with this Article shall not exempt the taxpayer from the payment of the delay fine for the period of installments pursuant to Article 77(a) of this Law.