To apply to pay an outstanding tax liability by instalments (referred to as a payment arrangement) complete an application online.
Whether your application is accepted or declined is at the discretion of the Commissioner of State Revenue.
To complete this application, the following may be required:
- assessment advice
- invoice or notice issued by the Office of State Revenue
- income and expenditure for the taxpayers that are responsible for payment of the liability
- copies of bank statements
- balance sheets
- profit and loss statements and any supportive financial documents for the last two years
- a projection of cash flow on a month-by-month basis that covers the period of the instalment proposal