NOTIFICATION OF PENALTY DUE TO FAILURE/LATE PAYMENT OF GOODS AND SERVICES TAX IN TAXPAYER ACCESS POINT (TAP)
22/03/2017
Please be informed that a penalty will be imposed on any failure / late payment of tax which will be calculated in the Taxpayer Access Point with effect 1 March 2017 starting from taxable period ending on 31.01.2017.
Penalty will be charged on the balance of tax not paid wholly or partly. The calculation of penalty will be based on the number of days the tax due is not paid as per table below:
| NUMBER OF DAYS TAX DUE IS NOT PAID (DAY) | RATES OF PENALTY (%) |
|---|---|
| 1-30 | 10 |
| 31-60 | 15 |
| 61-90 | 15 |
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