Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Scheme declaration deadlines set phased payment rates for disputed tax, interest and penalties; special provisos halve payments in specified appeals</h1> Where a declarant submits a declaration under the Scheme by the last date, the amount payable is prescribed by a Table that varies by nature of tax arrear and timing: for disputed tax, appellants after 31 Jan 2020 pay the disputed tax amount until 31 Dec 2024 and disputed tax plus 10% from 1 Jan 2025 (higher percentages apply for earlier appeals); disputed interest/penalty/fee attracts fixed percentage payments (rates increase for earlier appeals and after 1 Jan 2025). Special provisos halve the payable amount for issues where the tax authority appeals or where the appellant already obtained a favorable decision at a lower appellate forum not reversed on higher review, as prescribed.
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