Enforcement Rules of the Administrative Execution Act Article 27
If the obligor cannot pay the monetary obligation under public laws at one time due to his/her financial condition or suffers a major property loss due to force majeure or accidents, with the referring authority’s consent, the branch of Administrative Enforcement Agency can permit the obligor to perform it by installment. If the obligor does not pay in installment within the period, the branch of Administrative Enforcement Agency can revoke the permission of installment.
中文原文 行政執行法施行細則第27條
義務人依其經濟狀況或因天災、事變致遭受重大財產損失，無法一次完納公法上金錢給付義務者，行政執行處於徵得移送機關同意後，得酌情核准其分期繳納。
經核准分期繳納，而未依限繳納者，行政執行處得廢止之。
經核准分期繳納，而未依限繳納者，行政執行處得廢止之。