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May 15, 2026

Article 162 allows taxpayers to apply for a deferral of the disputed portion of their tax bill. To qualify, the taxpayer must have already paid the undisputed portion of the tax. The written request for postponement must state the amount requested and the reasons for the request. This application must be submitted to the Authority within thirty days from the date the initial objection was filed. This provision offers a mechanism to mitigate the financial impact of a large, contested tax assessment while the legal dispute is being resolved.

Part 6 - Tax Disputes

Chapter 1 - Objection

Section 3 - Postponement of Payment of the Objected Tax

Article 162

[GTL Notes: Request for Postponement of Disputed Tax]

The taxpayer may request for postponement of payment of tax on the part objected on condition that it has paid the undisputed tax.

Application for postponement shall be submitted in writing to the Authority stating the amount of tax requested to be postponed and the reasons for such request within thirty days from the date of submission of the objection.