I propose that in Article 93 of the Tax Procedure Act (order of payment of tax and related duties), in Article 3, lines 2 and 3 be replaced to read as follows:
2. tax
3. interest
Under the current law, interest is paid first in the enforcement procedure and, of course, increases continuously during the procedure until it is paid in full and the principal is repaid. This is the way to deal with usurious loans, and the State should be fairer to taxpayers and allow the debt to be repaid as quickly as possible, rather than making as much money as possible from interest.