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<h1>Pay demand notices to specified person/place within 30 days; unpaid amounts incur 1% monthly interest, extensions allowed</h1> A notice of demand must be paid at the place and to the person specified within 30 days (or a shorter period with prior approval); unpaid amounts incur simple interest at 1% per month from the day after the due date until payment, subject to non-duplication with interest charged under another provision. Demands remain effective during appeals or proceedings. The tax officer may extend time or allow instalments; default on any instalment renders the whole outstanding amount immediately due. Interest may be reduced or waived for hardship or circumstances beyond the taxpayer's control, with opportunity to be heard and a decision within twelve months. Tax not remittable from a foreign jurisdiction is not treated as default.