1. The administrative fine shall be paid within 14 days from the expiration of the deadline for filing a complaint, or from the date on which the decision of the administrative court becomes final.
2. The President of the Office may, at the request of the penalized entity, postpone the deadline for payment of the administrative fine or spread it in installments, due to the important interest of the applicant.
3. The application referred to in paragraph 2 shall be accompanied by a justification.
4. If the deadline for payment of an administrative fine is postponed or spread in installments, the President of the Office shall charge interest on the unpaid amount on an annual basis, using the reduced rate of interest on arrears announced pursuant to Article 56d of the Act of August 29, 1997. - Tax Ordinance (Journal of Laws of 2018, item 800, 650, 723, 771 and 1000), from the day following the date of filing the application.
5. If the administrative fine is divided into installments, the interest referred to in paragraph 4 shall be calculated separately for each installment.
6. If the deferred deadline for payment of the administrative fine or the deadline for payment of its installments is not met, interest shall accrue for the period from the date of expiration of the deferred deadline for payment of the fine or the deadline for payment of individual installments.
7. The President of the Office may cancel the postponement of the deadline for payment of the administrative fine or the payment of the fine in installments if new or previously unknown circumstances relevant to the decision have come to light, or if the installment has not been paid on time.
8. The decision of the President of the Office to postpone payment of the administrative fine or to spread it in installments shall be made by order.
9. The President of the Office, at the request of the punished business entity, may grant relief from the execution of the administrative fine specified in paragraph 2, which:
1) does not constitute state aid;
2) constitutes de minimis aid or de minimis aid in agriculture or fisheries - to the extent and in accordance with the rules set forth in the directly applicable provisions of European Union law on de minimis aid;
3) constitutes state aid compatible with the rules of the internal market of the European Union, the admissibility of which has been determined by the competent authorities of the European Union.