Foreign travel tax enforcement strengthened with higher interest, expanded penalties and new recovery powers against carriers. Carriers or other persons who fail to pay the foreign travel tax must pay prescribed interest for the delay and may be charged penalties measured against the unpaid tax or by fixed sums for rule breaches; authorities may recover determined tax, interest or penalty by requiring third party deductions (subject to attachment exemptions) or by sending a certificate to the district Collector for recovery as an arrear of land revenue, and no penalty order may be made without giving the affected person an opportunity to be heard.
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Foreign travel tax enforcement strengthened with higher interest, expanded penalties and new recovery powers against carriers.
Carriers or other persons who fail to pay the foreign travel tax must pay prescribed interest for the delay and may be charged penalties measured against the unpaid tax or by fixed sums for rule breaches; authorities may recover determined tax, interest or penalty by requiring third party deductions (subject to attachment exemptions) or by sending a certificate to the district Collector for recovery as an arrear of land revenue, and no penalty order may be made without giving the affected person an opportunity to be heard.
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