At the same time, we draw your attention to the fact that according to clause 126.1 of Art. 126 TCU, if the taxpayer does not pay the agreed amount of the monetary obligation within the terms defined by the TCU, such taxpayer shall be held liable in the form of a fine in the following amounts:

        - with a delay of up to 30 calendar days inclusive, following the last day of the maturity of the amount of the monetary obligation - in the amount of 10% of the repayment of the tax debt;
       - with a delay of more than 30 calendar days, following the last day of the maturity of the amount of the monetary obligation - in the amount of 20% of the repayment of the amount of tax debt.
In addition, when calculating the amount of tax liability determined by the taxpayer or tax agent, including in the event of changes in tax reporting due to the self-disclosure by the taxpayer of errors in accordance with Art. 50 of the TCU, - after the expiration of 90 calendar days, following the last day of the deadline for payment of the tax obligation, a penalty is charged (clause 129.1.3 of clause 129.1 of Article 129 of the Tax Code).