Declaration of tax payable sets payment rules for disputed tax and interest with reduced penalty treatment under the Scheme. Declaration of tax payable prescribes the amounts payable under the Scheme when a declarant files a declaration for tax arrear or specified tax; for pending appeals the declarant must pay the whole disputed tax and interest in lower-threshold cases, or the whole disputed tax plus interest and twenty-five percent of the minimum penalty in other cases, and for penalty obligations twenty-five percent of the minimum penalty and tax and interest on the total income finally determined; for specified tax the amount determined is payable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration of tax payable sets payment rules for disputed tax and interest with reduced penalty treatment under the Scheme.
Declaration of tax payable prescribes the amounts payable under the Scheme when a declarant files a declaration for tax arrear or specified tax; for pending appeals the declarant must pay the whole disputed tax and interest in lower-threshold cases, or the whole disputed tax plus interest and twenty-five percent of the minimum penalty in other cases, and for penalty obligations twenty-five percent of the minimum penalty and tax and interest on the total income finally determined; for specified tax the amount determined is payable.
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