Land Tax Act Article 53

If the taxpayer or payment agent fails to pay the tax due within the payment deadline specified in the tax bill, a belated surcharge shall be imposed. If taxes are paid with checks or promissory notes upon approval, the date when the checks or notes are cashed shall be the date of payment.The unpaid cash equivalent of the in-kind agricultural land tax and the amount to be collected or refunded for the purchase of agricultural products with the collection of agricultural land tax shall be calculated according to the standards approved by the government at the time of payment or requisition.