Value-added and Non-value-added Business Tax Act<br> Article 50
Content:
A taxpayer, failing to pay any tax within the specified time limit, shall be subject to surcharge on belated payment. If the payment is not met thirty days after the time limit, the competent tax authority may, in addition to referring the case to the court for compulsory execution, suspend its business.
Interest on the aforesaid tax due calculated at the fixed interest rate on January 1 of each year for a one-year time deposit of postal savings, shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.