Self-assessment obligations require payment of interest-tax and accrued interest before filing, with default treated as assessee in default. Self-assessment requires the assessee to pay interest-tax and any interest for delay or default before filing the return and to provide proof of payment; ... Summary
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Self-assessment obligations require payment of interest-tax and accrued interest before filing, with default treated as assessee in default.
Self-assessment requires the assessee to pay interest-tax and any interest for delay or default before filing the return and to provide proof of payment; such payments are applied first to interest and then to interest-tax, are credited to any subsequent assessment, and failure to pay results in the assessee being treated as in default with statutory consequences.
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