In cases of applying the provisions of second paragraph Article 25 from this Bylaw, each tax payer has to pay the tax within 30 days from the notice date by assessment amendment letter.

In the deadline of objection & appeal cases that stated in the Articles 24, 26, 28 of this Bylaw, the taxpayer has to pay tax within

thirty (30) days from the date that tax debt becomes final.

In cases where the provisions of paragraphs first and second of this Article are not applied, the tax and penalties due are to be paid in lump sum within 30 days from the date of notification of the assessment.