The request for postponement of fractionation must be done in writing, addressed to the competent body of the State Tax Administration Agency within the following deadlines:
a) If it comes to tax debts that are already in enforcement proceedings (whether arising from self-assessments made by the taxpayer or settlements made by the Administration), the request must be made at any time prior to the agreement of disposition of assets seized.
b) If, by contrast, are about tax debts that are still in voluntary income period it is necessary to determine whether derived from self-assessments, made by the taxpayer, or settlements, provisional or final, made by the Administration.
If the debt is a self-assessment, the request must be made before expiry of the deadline and the corresponding income tax return concerned. If it is caused by a management settlement, the application can be made from the date of notification until the 5th or 20th of the following month, for the reasons stated in paragraph 1.9.