CH185080 - Dishonest tax agents: how to process a penalty: enforcement of penalties
A person can be charged
- a penalty for failing to comply with a file access notice, or
- a penalty for dishonest conduct, or
- both.
»Ê¹ÚÌåÓýappse penalties must be paid
- within 30 days from the date when we issue the penalty assessment, or
- if the person appeals against the penalty, within 30 days from the date when the appeal is withdrawn or determined.
»Ê¹ÚÌåÓýappse penalties may be enforced as if they are income tax charged in an assessment and due and payable.