Tax is a debt to the state (GoK) (s.32)

A taxpayer may apply in writting to the Commissioner for an extension of time to pay a tax due under a tax law

• The Commissiooner shall notify the taxpayer within 30 days in writing


• Instalment payments may be required


• Interest will still run from the due date


• Default on the instalment will result with the full tax being due


• aligns the Income Tax Act to the VAT Act