The Law requires the taxpayers to pay the tax due and payable, either as per the provisional or final return or as per the tax assessment on the date specified by the Law thereto. Non – payment of tax shall result in:
Imposing an additional tax at 1% per month of the unpaid amount of tax due and payable. This tax is calculated for the period extending from the date on which the tax is due to the date of the payment.
Collecting the tax forcibly by adopting the procedures specified for the administrative enforcement under the System for Collection of Taxes, Fees and other Amounts Payable to the Units of the Administrative Apparatus of the State.