Who may defer a national tax payment notice, on what finding, and what does the deferral reach under this provision of the National Tax Collection Act?
General information · Not legal advice
Material to check
In a practice file we read the tax payment notice the office plans to issue, the papers the taxpayer has filed showing inability to pay for one of the listed reasons, and the tax office head's own decision document, since the deferral rests on that official's recognition.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the covered paragraph as written: the head of the competent tax office may defer the payment notice, in the manner set by Presidential Decree, where the taxpayer is recognised as unable to pay national tax for a reason falling under one of the items in the grounds provision, and that deferral expressly includes splitting the assessed amount and issuing payment notices in instalments.
Another reading stresses what the covered paragraph does not do: it requires no taxpayer's application, and it attaches no notification duty, since the duty to notify the taxpayer immediately on deferral is written in a later paragraph of the provision, so the recognition here remains the tax office head's own.
Your judgment
Where the tax office head defers on their own recognition while a taxpayer's application on the same tax is still pending, how could the file show which route produced the deferral?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change which official may defer or the grounds for deferral, or if an interpretation narrows the recognition the tax office head must form.