Recovery of penalties and interest treated as tax arrears, recoverable through the same statutory collection procedures. Any sum imposed by way of interest, fine, penalty or other charge is recoverable and may be collected using the statutory procedures provided in this Part ... Summary
Recovery of penalties and interest treated as tax arrears, recoverable through the same statutory collection procedures.
Any sum imposed by way of interest, fine, penalty or other charge is recoverable and may be collected using the statutory procedures provided in this Part for recovery of arrears of tax, aligning enforcement for such sums with tax arrears collection mechanisms.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.