Other Right of the Taxpayer: Installment or Postponement of Tax Payment

The Director General of Taxation, at the request of a taxpayer, may give his approval to the installment or postponement of tax payment, including underpaid taxes as prescribed in paragraph 2, for maximum period of 12 months. The implementation shall be confirmed by decree of the Director General of Taxation. (Article 9-paragraph (6) Law No. 16 Year 2000).