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<p>The payment times to pay the enforced debts are (counted from the notification of the enforcement order):</p> <p>a) Reported between the 1st and 15th of each month, until the 20th of that month, or the next working day.</p> <p>b) Reported between the 16th and last of each month until the 5th of the following month or next working day.</p> <p>As can be observed, the deadlines are shorter than in the voluntary period <strong>(see section 1.10)</strong>, no doubt to expedite the process of the enforcement procedure.</p> <p>The payment must be made through a banking office providing services in the corresponding province of the fiscal address of the taxpayer.</p> <p>Since the amounts due bear interest for late payment from the day after the due date of the debt in voluntary period, once it’s paid, the Administration withdraw an additional settlement with accrued interest.</p>
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