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1. Interest is charged if taxes are not paid on time while fines are charged if tax returns/documents are not filed or false/incorrect information is provided. The rate of interest is 15% annually.
2. Interest is calculated on the outstanding tax amount from the due date until payment following the general interest rate of 15% annually. Fines are determined as a percentage of the reduced tax amount or a fixed amount.
3. Both interest and fines can be charged to a taxpayer separately for delayed payment and filing incorrect/false returns respectively based on tax laws and rules.
1. Interest is charged if taxes are not paid on time while fines are charged if tax returns/documents are not filed or false/incorrect information is provided. The rate of interest is 15% annually.
2. Interest is calculated on the outstanding tax amount from the due date until payment following the general interest rate of 15% annually. Fines are determined as a percentage of the reduced tax amount or a fixed amount.
3. Both interest and fines can be charged to a taxpayer separately for delayed payment and filing incorrect/false returns respectively based on tax laws and rules.
1. Interest is charged if taxes are not paid on time while fines are charged if tax returns/documents are not filed or false/incorrect information is provided. The rate of interest is 15% annually.
2. Interest is calculated on the outstanding tax amount from the due date until payment following the general interest rate of 15% annually. Fines are determined as a percentage of the reduced tax amount or a fixed amount.
3. Both interest and fines can be charged to a taxpayer separately for delayed payment and filing incorrect/false returns respectively based on tax laws and rules.
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Nepalese Legal System Presentation On Legal System and Judicial Administration in Nepal After The Period of 2047 BS by Sanitya Kalika and Bhanubhakta Bhattarai