Article 20 ^[16]

The taxpayer shall pay the due tax based on the submitted declaration on the same day the declaration is submitted. In the event of being notified of the authority's decision regarding modification or assessment, and upon the expiration of the appeal period stipulated in Article 17 of this law without submitting an appeal, the taxpayer shall be obligated to pay the tax and related financial penalties within thirty (30) days from the expiration of the aforementioned period.

If the taxpayer agrees with the authority's decision on the appeal, the due tax shall be paid within thirty (30) days from the date of notification of this decision.

In cases other than those specified in the two preceding Clauses, the tax and related financial penalties shall be collected in one payment within thirty (30) days from the expiration of the period stipulated in Article 18 of this law without response, or from the date of notification of the taxpayer or the responsible person of the authority's response to the appeal.

The Authority may, upon the request of the concerned party, approve the payment of due taxes and related financial penalties in instalments as specified by the Regulations. If the taxpayer fails to pay any instalment on time, all remaining instalments become immediately due.

[A taxpayer who has paid a foreign tax on income subject to tax in the state may deduct that foreign tax up to the amount of tax due in the state, taking into account the following:

1. The foreign tax must be an income tax imposed by a foreign state, one of its political subdivisions, or its local authorities.

2. The foreign tax must have been actually paid.

3. The foreign tax must be reduced by any amounts refunded to the taxpayer by the foreign state.

Foreign tax on income exempt from tax in the state cannot be deducted.] ^[G28]