If you have financial difficulties in paying tax by the due date, you may apply to pay tax by instalments. Please note that a 5% surcharge will be imposed on the balance of total tax payable not paid by the due date and a further 10% surcharge will be imposed on any amount still remaining unpaid 6 months after that date. In case of need, you should approach our Collection Enforcement Section to discuss instalment arrangement.

Before the Department approves the application, taxpayer can make payment in accordance with his payment proposal first.

Instalments payments over long period will not normally be approved, unless justified. Even if such instalment arrangement is approved, legal proceedings may be instituted and taxpayer will be liable to pay the legal costs and interests on the judgment debt from the date of Writ of Summons up to the date of full settlement of the debt. [Present interest rate is 8.353%]

In support of your application, you are required to bring with you the following documents : -

(1)	all your bank passbooks and bank statements for the latest three months;
(2)	an income and expenditure statement with supporting evidence showing your current financial position;
(3)	copies of approval letters from banks or financial institutions showing the banking facilities granted to you (where applicable);
(4)	financial statements and cash flow forecast of your business (where applicable);
(5)	a concrete payment proposal; and
(6)	your daytime contact telephone number.

You are advised to submit instalment application well before due date. Otherwise recovery actions will be taken on tax overdue that may cause inconvenience.

Please also refer to the Recovering Tax In Default for more information.

For information about payment methods, please see Payment Methods .