In the decision and execution section, PERMA affirms the regulation of fines: fines in the context of Article 39 and Article 39A of the UU KUP cannot be replaced with imprisonment and must be paid. If the fine is not paid no later than one month after the decision has permanent legal force, the prosecutor shall seize and auction off assets for payment of the fine in accordance with the provisions of the laws and regulations.

In addition, PERMA regulates the mechanism for examination and decision when the defendant is absent without a valid reason, including the provisions for notification of the decision and the requirements for appeal. PERMA also contains provisions when the suspect or defendant dies, including certain channels for recovery through civil mechanisms by the state attorney if losses to state revenue have actually occurred.

In the closing provisions, the Supreme Court stated PERMA 3/2025 applies from the date of enactment. For tax criminal cases that have been submitted to the court before this PERMA comes into effect, the process will continue until a decision with permanent legal force is reached by referring to the provisions in force previously, as long as it does not conflict with PERMA 3/2025.