The migration levy was introduced on August 25 and the deadline for making the first payment, a period of just seven days, was September 17, the ministry noted.

No returns for the levy were filed for the period, which may be due to the brevity of the interval, it said.

The ministry noted that intentional tax evasion may be sanctioned with fines up to 200% of the tax due.

The 25% levy applies to “material support for the operation of NGOs whose activities support migration”.

The law subjects NGOs to the levy who support the immigration of non-EU nationals or foreigners without proper residency permits either “directly or indirectly” through “programmes, operations [or] activities” that “are designed to promote immigration” in the framework of “conducting or participating in media campaigns and media seminars”, “organising education”, “establishing or operating networks” or “propaganda that paints immigration in a positive light”.

All proceeds from the levy go towards protecting the border.