Failure to furnish tax base returns creates criminal liability with imprisonment and daily fines unless voluntarily filed or de minimis.

Failure to furnish a required tax base return constitutes a criminal offence punishable by rigorous imprisonment for up to two years and a daily monetary fine for each day of default; the penalty applies to non-filing under assessment, reassessment or statutory notice, but does not apply where the return is voluntarily filed or where the net tax payable after pre-paid taxes does not exceed a specified de minimis threshold.

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