Tax Debt Installment Relief Under General Collection Communiqué No. 20
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This communiqué lets taxpayers apply to pay certain overdue tax office debts in monthly installments with an interest rate lower than the current deferment interest rate. It covers public receivables collected by tax offices under the Ministry of Treasury and Finance that were due by 5 June 2026 and remained unpaid by the publication date. Taxpayers must apply by 31 August 2026 through the Revenue Administration website, the digital tax office, e-Government, by post, or in writing through a tax office. If they owe more than one tax office, they must apply separately to each one and request installment treatment for all debts owed to that office. Some items are excluded, including special consumption tax and 2026 provisional income or corporate tax amounts and related penalties or charges.
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Key Changes
- Creates a temporary route for eligible overdue tax debts to be paid in monthly installments with a lower interest rate than the standard deferment rate
- Sets 31 August 2026 as the application deadline and allows applications through online channels, e-Government, post, or tax offices
- Excludes special consumption tax and 2026 provisional income or corporate tax debts, along with related penalties, interest, stamp tax, and late charges
Obligations
What this law requires
Debtors seeking deferment and installment payment under this communiqué must submit the appropriate application petition annexed to the communiqué by 31 August 2026 inclusive.
Applicants must submit their installment application through the Revenue Administration website, the digital tax office, e-Government, directly to the tax office owed, by post, or in writing through another tax office.
Where a debtor owes amounts to more than one tax office, the debtor must submit a separate application to each tax office.
Debtors applying for deferment and installment treatment must request deferment for all debts owed to the relevant tax office, not only selected covered debts.
Applications sent by ordinary post are treated as filed only when they enter the tax office records, so debtors using ordinary post must ensure receipt by the tax office by the application deadline.