Article 81 - Payment of Tax and Fines in Instalments

The Bureau may approve a request for payment of Tax Due or administrative fines in instalments upon the request of the Filing Constituent Entity in the manner prescribed by the Bureau, considering all of the following:

1. The Filing Constituent Entity has submitted all Tax Returns due.

2. The Filing Constituent Entity has provided sufficient documentation evidencing the inability to pay the due amounts.

3. Any other requirements specified by the Bureau.

The Bureau may revoke its approval of the request for the payment of Tax Due and administrative fines in instalments in any of the following cases:

1. The Filing Constituent Entity fails to pay any instalment.

2. The Filing Constituent Entity or any Entity which it represents as per Article 18 of the Law commits any of the Tax Evasion offences.

3. Any other case which the Bureau deems appropriate.

Where the Bureau revokes its approval of the request for the payment of Tax Due and administrative fines in instalments pursuant to Paragraph B of this Article, the instalment plan shall be void ab initio. The Filing Constituent Entity shall remain liable to pay such amounts within the timelines prior to the approval of the instalment request.