Is there any deadline to request a postponement or fractionation?

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<p>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:</p> <p>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.</p> <p>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.</p> <p>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 <strong>paragraph 1.9</strong>.</p>