Article 153 provides a mechanism for taxpayers facing liquidity issues. It allows the Tax Authority to permit the settlement of tax dues in installments. These payment plans are subject to specific conditions, rules, and guarantees established in the Executive Regulations. However, the Chairman of the Tax Authority has the unique power to relax these requirements in cases of absolute necessity. This flexibility allows the state to support businesses through financial distress while still securing the eventual collection of tax revenue through a structured and secured payment timeline.