CH155515 - Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): penalties 바카라 사이트“ failure to pay all or part of amounts due 바카라 사이트“ initial penalty
A person incurs an initial penalty when they do not pay the PPT by the due date. They become liable to the penalty on the penalty date.
The amount of the initial penalty is 5% of the amount unpaid at the penalty date.
See the example at CH155518.