December 29 is the last operational day for budget payments and collections. Operations to collect and make payments are not performed on the last working day of the budgetary year. Only internal operations and operations to close the budgetary year are possible, IPN reports, quoting the State Tax Service.

To avoid unpredictable situations, the Service recommends transferring payments to the 2022 national public budget until December 29.

In accordance with the legislation, the individuals held accountable for a fiscal violation can benefit from a 50% reduction in the fine if this is paid within three workdays of the day the decision is made known.