When faced with a refusal from administration, it is necessary to determine whether the request for deferment or instalment was made in executive or voluntary period for payment of tax liability.
If the request was made in executive period, the consequence is that of continuing the enforcement procedure.
But if the taxpayer made the request during the voluntary period, the effects of that refusal differ, depending on whether you are notified before or after the expiration of income in that period.
So, if there is time (i.e. you are notified before), the tax liability must be paid before it expires.
If, by contrast, it’s not within the deadline (i.e. you are notified later), the debt must be paid, together with interest on arrears to the date of the negative decision, before the 5th or 20th of the following month, whether the notification has taken place in the first or second half of the month.