Article 32 establishes a clear penalty for the late payment of tax due under the new framework. Taxpayers who fail to pay their assessed tax within the legally prescribed deadlines for filing tax declarations are subject to a fine. This fine is calculated at a rate of 1% of the total unpaid tax amount for every 30-day period, or any part thereof. The penalty period commences on the day immediately following the expiration of the tax declaration's filing deadline. This provision enforces strict adherence to payment timelines, ensuring that all tax liabilities are settled promptly to avoid financial penalties.