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(1) A person who fails to file a tax return as required by a tax lawis liable to pay a penalty of five hundred currency points and a furtherpenalty of ten currency points for each day that the failure continues.

(2) In the case of communications service tax, the penalty is twothousand currency points and a further penalty of five hundred currencypoints for each day that the failure continues.

(3) A penalty imposed under this section applies separately for afailure to file an estimate and a failure to file a tax return incorporatingthe final amount.

(4) Where a person fails to submit the tax return four months afterthe imposition of the penalty for non-submission, the Commissioner-General may, in addition to the penalty imposed, prosecute the personto compel the person to submit the return.