Where any taxpayer fails to pay taxes within the statutory tax-paying period due to the occurrence of isolation care, home isolation (quarantine), or mass isolation (quarantine), the Ministry of Finance has actively extended the tax-paying and tax-filing period occurring in May, 2022 in accordance with Article 10 of the Tax Collection Act. In addition, any taxpayer who is unable to pay in full a tax within the statutory period for tax payment upon the occurrence of the epidemic of COVID-19, may file an application with the competent tax collection authorities within the statutory period for deferral of the tax payment or for payment by installments in accordance with Article 26 of the Tax Collection Act.