Cabinet Decision No. 39 of 2019, Article 45, allows for instalment payments of taxes and penalties if a taxpayer proves financial instability. Requests must be approved by the Authority; silence for 60 days is an implicit rejection. Approved instalments suspend further delay penalties. However, withholding tax and criminal fines are ineligible for instalments. If any instalment is missed, the entire remaining balance becomes immediately due, and penalties are recalculated from the approval date. This offers relief to struggling businesses while maintaining strict consequences for failing to adhere to the plan.