Article 71 grants the Minister the authority to permit a taxpayer to pay their due taxes in installments, provided sufficient reasons and justifications exist. The specific requirements and conditions for such arrangements are detailed in the Regulations. This authority may be delegated to the Director General of the Department. The Minister, or their designee, reserves the right to cancel the installment plan if it is determined that the accruals of the Public Treasury are at risk of loss. Importantly, opting for an installment plan does not absolve the taxpayer from paying the delay fine, as mandated by Article 77(a).