Penalties

a) SALES & SERVICE TAX
  • Penalties may be imposed if the following offences are committed:
    • Any deficiency on the net tax payable
    • No SST return is made
    • A SST return is submitted without payment or a lesser payment
    • Failure to register
  • Late Payment Penalty;
  • 10% - of the amount not paid after the last date of the first 30 days period.
  • 15% - of the amount not paid after the last date of the second 30 days period.
  • 15% - of the amount not paid after the last date of the third 30 days period.