If the reconciliation reveals that the liability for surcharge payment, as electronically retrieved or communicated in the statement, is the same as the taxpayer's own records, the taxpayer must take action to pay the surcharge.

At the end of the data table of the surcharge calculation list, in the field "SURCHARGE TO BE PAID", you can see the surcharge amount to be paid until 15 November 2022 to the budgetary account 10032000-01076985. In order to settle the tax account in full, the amount of the arrears from the previous tax account under tax category 138 (late payment surcharge) must also be paid.