Penalty for failure to provide prescribed electronic payment facility: daily penalty imposed by Joint Commissioner unless reasonable cause shown. The insertion creates a statutory penalty for failure to provide prescribed electronic payment facilities, imposing a daily monetary penalty for each day ... Summary
Penalty for failure to provide prescribed electronic payment facility: daily penalty imposed by Joint Commissioner unless reasonable cause shown.
The insertion creates a statutory penalty for failure to provide prescribed electronic payment facilities, imposing a daily monetary penalty for each day of non compliance, subject to a defence of good and sufficient reasons, and authorises the Joint Commissioner to impose the penalty.
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