CH155360 - Penalties for Failure to Pay on Time: Rules for specific taxes: Machine Games Duty (MGD): Penalties: Failure to pay all or part of amounts due - total penalties
The overall penalties for the accounting period are the total of
- any default penalty (maximum 4%), see CH155340,
- any 6 month further penalty - 5% of MGD unpaid 6 months after the penalty date, see CH155350, and
- any 12 month further penalty - 5% of MGD unpaid 12 months after the penalty date.
See the example at CH155370.