For non-payment by the debtor of the principal tax obligations, default interests and penalties are due.
The interest rate is 0.02% – for each day of delay
The penalty penalty level is 0.01% – for each day of delay
Interest and default penalties shall be calculated from the day immediately following the expiration of the maturity date and up to the date of settlement of the due amount, inclusive, and shall be credited to the budget to which the principal claim belongs.
Source ANAF
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