The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) states that, in one case, a taxpayer in the area under its administration applied for payment by installments for year 2019 individual income tax (self-payment) due to the impact of the severe special infectious pneumonia (COVID-19) epidemic. He paid only the first and second installments of the number of installments approved by NTBNA, but failed to pay the third installment within the due date. NTBNA has already issued to the taxpayer a written notice, demanding the payment of the remaining tax in a lump sum within 10 days.
  NTBNA explains that within the period of the implementation of the “Special Act for Prevention, Relief, and Revitalization Measures for Severe Special Pneumonia with Novel Pathogens” (from Jan 15, 2020 to Jun 30, 2021), in order to ease the burden of taxpayers who are affected by the COVID-19 epidemic and fail to pay in a lump sum within the statutory tax-paying period of the tax such as business tax, profit-seeking enterprise income tax, individual income tax, house and land transactions income tax, commodity tax, tobacco and alcohol tax, and the specifically selected goods and services tax, those who are affected may apply to the National Taxation Bureau for payment by installments without amount limitation within the statutory period for tax payment. The period of installments can reach a maximum of 3 years (36 installments).
  NTBNA reminds taxpayers that in the event that taxpayers fail to make timely payment of any tax for which the payment by installments has been approved, the tax collection authorities may, according to Article 27 of the Tax Collection Act, issue to the taxpayer a written notice, demanding the payment of the remaining tax in a lump sum within 10 days. In the event that the said taxpayers further fail to pay such tax within the given time limit, a surcharge for delinquent payment equal to 1% of payment of tax due delayed for each unit of 2 days shall be levied. If the period of delay exceeds 30 days, the National Taxation Bureau shall forward the cases to compulsory execution. To avoid affecting their own rights due to casual negligence, Taxpayers please be mindful of the deadline of every payment installments. For those who still have further questions, please use the toll-free service number 0800-000321 for inquiries. NTBNA will provide