CH155515 - Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): penalties � failure to pay all or part of amounts due � initial penalty
A person incurs an initial penalty when they do not pay the PPT 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 CH155518.