Yes. This is just a cash flow feature. A liability still arises for the 2022 year of assessment.
In Oct 2023 the tax for 2022 will be due and preliminary tax for the 2023 year of assessment.
Review the preliminary tax in the example here:
In recent years there has been a significant increase in the number of people who have decided to rent out their home and become a first time landlord. Negative equity has left many in the position where they cannot afford to sell their home, yet due to changing life circumstances, their home is...