CH155489 - Penalties for failure to pay on time: rules for specific taxes: Diverted Profits Tax (DPT): penalties - failure to pay all or part of amounts due - initial penalty
A person incurs an initial penalty when they do not pay the DPT by the payment date (30 days from the date the charge notice issue date). »Ê¹ÚÌåÓýapp 31st day after the payment date is known as the penalty date.
»Ê¹ÚÌåÓýapp amount of the initial penalty is 5% of the amount unpaid at the penalty date.