遲納利息 的英文怎麼說
中文拼音 [chínàlìxī]
遲納利息
英文
arrear of interest-
For cases involving late filing of returns with no omission or understatement of incomeprofit detected after field audit or investigation, the penalty policy under parts e to g is to be applied. however, a higher penalty loading will be applied if the taxpayer intentionally delays the submission of the returns pending the result of the field audit or investigation
若實地審核或調查結果發現個案只涉及遲交報稅表但不涉及漏報或少報入息利潤,稅局會採用以下e至g部分的罰款政策。然而,如納稅人故意延遲呈交報稅表,以等待實地審核或調查的結果,加徵罰款比率將會較高。
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