1. In cases where the estate tax or gift tax payable amounts to $300,000 or more, and the taxpayer has difficulty paying the full amount in cash, the taxpayer may apply to the competent tax authority before the prescribed payment deadline for payment by eighteen (18) installments with an interval of no more than two months between each installment.
2. In cases where payment by installments has been approved by the tax authority, interest on the balance due calculated at the fixed interest rate for the one-year term postal savings deposit shall accrue from the next day of the prescribed payment deadline to the date of each payment.