On 27 August 2026, the NTBT reminded taxpayers that tax debts transferred to the Administrative Enforcement Agency for compulsory execution remain eligible for installment payment arrangements. Under the Administrative Execution Act and Tax Collection Act, delinquent taxpayers can apply to the local Administrative Enforcement Branch for deferred or installment payment plans even after enforcement proceedings have commenced.
Key Takeaways
- Application Process: Taxpayers must submit installment applications directly to the Administrative Enforcement Branch handling their case, providing financial statements and proposed payment schedules.
- Approval Criteria: The enforcement officer evaluates the taxpayer’s financial capacity, asset status, and payment history before approving installment plans typically spanning 12-36 months.
- Default Consequences: Failure to adhere to approved installment agreements results in immediate resumption of enforcement actions including asset seizure, auction, and wage garnishment.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement