A) SALES & SERVICE TAX

Penalties may be imposed if the following offences are committed:

1. Any deficiency on the net tax payable
2. No SST return is made
3. A SST return is submitted without payment or a lesser payment
4. 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 30days period.

15% - of the amount not paid after the last date of the third 30days period.