When the person who received a surcharge cannot pay the full amount at once, on what grounds may the agency postpone the deadline or allow instalments, and what may it demand in return?
General information · Not legal advice
Material to check
In a practice file we read the decision imposing the surcharge, which sets the payment deadline the agency may postpone, the papers showing the loss, business crisis or cash-flow difficulty relied on, and any agency decision fixing a new date or instalment terms and any demand for security.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the structure of the provision: paying a surcharge at once is the principle, and only where the agency finds that a person who has been surcharged cannot pay the full amount in one sum because of one of the listed reasons — significant property loss from a disaster or similar event, a serious business crisis from deteriorating conditions, an expected marked strain on funds from paying at once, or a similar reason fixed by Presidential Decree — may it postpone the payment deadline or allow payment in instalments.
Another reading notes what the provision leaves open: it gives the agency the option to grant or refuse, and lets it require security only where it recognises this as necessary, but it sets no period for the deferral, no instalment schedule, and no treatment of a payment made after a deadline that the agency has already extended.
Your judgment
When the agency postpones a payment deadline, what in the file shows the date from which the postponed deadline runs?
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 add a ground, set a maximum deferral period or instalment schedule, fix the starting point of a postponed deadline, or if a court decision or Presidential Decree clarifies what counts as a similar reason.