If you pay late
Specific instructions for various types of taxes:
Payment arrangements
If you have temporary financial difficulties and cannot pay the tax by the due date stated in the payment reminder, you can request a payment arrangement.
Financial difficulties – individual taxpayers
If you do not pay a tax on time, you will receive a payment reminder as part of your tax summary. The reminder gives you more time to pay the tax. If you still cannot pay the tax by the due date stated in the payment reminder, you can request a payment arrangement for temporary financial difficulties.