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Since mid of this year, those who can not pay the taxes for the state must support both delay penalties and interest on the old. Thus, the penalty payment is 0.02% per day of delay for all outstanding obligations, ie 7.3% per year. The late payment penalty is for failure to pay at maturity and is calculated for each day of delay from the day following the payment deadline until the date of settlement of the amount lucky strike owed, inclusive.
Delay penalties do not, however, obliged to pay interest, lucky strike which are double penalty payments. Specifically, for each day of delay, interest is calculated at the rate of 0.04%. Interest is equivalent to the damage caused due to nonpayment state payment obligations at maturity and is calculated for each day of delay from the day following the payment deadline until the date of settlement of the amount owed, inclusive. All these rules were established by Ordinance 50/2013 regarding certain tax measures.
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