A. Tax, Tax differences and administrative fines due to the Bureau shall be payable electronically in accordance with a mechanism determined by the Bureau.
B. The Taxable Person shall, upon payment of the Tax due, provide all details related to his Tax Registration Number and determine the Tax Period for which the Tax is paid.
C. Each Taxable Person shall have an independent Tax account maintained by the Bureau, in which the Tax due for each Tax Period, a current balance which relates to the total Tax payable, the administrative fines, the fees due and any other amounts due shall be recorded.
D. The details of the Tax account shall be made available to the Taxable Person electronically, to enable him to access his account in accordance with the mechanisms set by the Bureau.
E. The Taxable Person may apply to the Bureau for payment of the Net Tax due in installments for a particular Tax Period, provided that he proves that he is unable to pay the amount of Tax in full within the period specified in the Law. The Bureau shall notify the applicant of the result within thirty days from the date of his submission, whether it has been accepted or rejected, through the means prescribed in the Law. Where the Bureau approves the installment application, the Taxable Person shall pay the installments within the periods set in the application acceptance. Where the Taxable Person does not adhere to the payment dates set, all remaining installments shall be due immediately.
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