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    <title>Delay ST-3 Penalty Paybale</title>
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    <description>There is no single universal penalty accounting code for late filing of the ST 3; penalty codes apply by major service and taxpayers should consult their range officer before remittance. Alternatively, after issuance of a show cause notice a penalty requires an adjudication order and can be contested on bona fides-late fee may be automatic but penalty can be reduced or waived, so replying to the notice rather than paying immediately is advised.</description>
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      <description>There is no single universal penalty accounting code for late filing of the ST 3; penalty codes apply by major service and taxpayers should consult their range officer before remittance. Alternatively, after issuance of a show cause notice a penalty requires an adjudication order and can be contested on bona fides-late fee may be automatic but penalty can be reduced or waived, so replying to the notice rather than paying immediately is advised.</description>
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