What sanctions are provided for non-fulfillment of the obligation to pay land tax?

Good day.

If the payer of the land tax has not paid the approved amount on time, he is subject to a fine depending on the terms of the delay:

• 10% of the paid amount of the tax debt, if the delay is up to 30 calendar days inclusive, following the last day of the payment deadline;

• 20% of the paid amount of the tax debt, if the delay is more than 30 calendar days following the last day of the payment deadline.