(1)If the obligator can provide “related certificates for explanation” describing the reason for significant proprietary loss due to economic condition or natural disasters or accident resulting in incapability of making arrear payment (tax, fine or fee etc.) in full, the administrative agency may consider the amount of penalty and approve for installments in two to sixty terms, with one month each term, in accordance with regulations such as set forth in item 4 of “Implementation Guidelines for execution of Approval Installments Regarding Administrative Execution Events” (hereinafter the Guideline”. For installments approved, “the obligator or third party shall issue the guarantee letter or provide certain security or issue the note to the agent of transfer agency for custody” in accordance with regulations set forth in item 5. (2)According to item 4-1 of these guidelines, the approved installments of payment shall in accordance with following standards: (1) Enforcement events, the enforcement amounts (including accumulative amount) below NTD 200,000.00, could have installments for two to six months, (2) Enforcement events, the enforcement amounts (including accumulative amount) are between NTD 200,000.00 and NTD 1,000,000.00 could have installments for two to eight months, (3) Enforcement events, the enforcement amounts (including accumulative amount) are between NTD 1,000,000.00 and NTD 5,000,000.00 could have installments for two to sixteen months, (4) Enforcement events, the enforcement amounts(including accumulative amount) are between NTD 5,000,000.00 and NTD 10,000,000.00 could have installments for two to thirty-six months, (5) Enforcement events, the enforcement amounts (including accumulative amount) are above NTD 1,000,000.00, could have installments for two to sixty months. The enforcement amount referred to herein means the tax (or fee or fine) in the name of execution along with late payment penalty, interest and other amounts attached. (3)If the obligator satisfies requirements of the Guideline, he/she may submit related certificates to administrative enforcement agency for installment application. The monthly installments may be applied upon approval of administrative enforcement agency pursuant to regulations. Attachment: Implementation Guidelines for execution of Approval Installments Regarding Administrative Execution Events.