On 24 April 2017, the Directorate-General for Internal Taxation (DGII) introduced the online “Payments to account”, which explains to companies and individuals their tax obligations and the due date for payment of the tax and enables them to make tax payments online.

The facility will enable taxpayers to print out their payment instructions. The DGII advises however that the system will only authorise payment during periods that are close to the due date of payment of the tax.

The development of the instrument aims to assist taxpayers to declare and pay their tax on time and thereby avoid late payment surcharges.