CH153550 - Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: contents
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CH153600Failure to pay all or part of amounts due - overview
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CH153620Failure to pay all or part of amounts due - initial penalty
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CH153640Failure to pay all or part of amounts due - further penalties
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CH153660Failure to pay all or part of amounts due - total penalties
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CH153680Example
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CH153700Determinations, assessments, amendments and corrections