CH153620 - Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Failure to pay all or part of amounts due - initial penalty
A person incurs an initial penalty when they do not pay the BPT by the due date. »Ê¹ÚÌåÓýappy become liable to the penalty on the penalty date.
»Ê¹ÚÌåÓýapp amount of the initial penalty is 5% of the amount unpaid at the penalty date.
See the example at CH153680.