Tax arrears
Tax Invoice - a situation in which the due tax was not paid within the prescribed period. The cause of the deadline is irrelevant. According to Art. Section 51§1 of the Tax Ordinance tax arrears is a tax not paid on time (... and also) unpaid advance or tax installment. Equal to tax arrears, it is also considered: overpayment, interest on undue overpayment, tax refund if the taxpayer receives it wrongly and remuneration of the payers, collectors collected unduly.
The arrears of tax arrears give the taxpayer the legal consequence of the obligation to pay, in addition to the arrears, interest on late payments. Bibliography
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