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    <description>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.</description>
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      <description>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.</description>
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