CH96500 - Penalties for VAT and Excise Wrongdoing: How to process a penalty: Enforcement of a penalty
Any penalty relating to a VAT or excise wrongdoing must be paid within 30 days. The 30-day period begins on the date the penalty assessment is issued.
A penalty assessment
- may be enforced in the same manner as an assessment to the underlying tax or duty, and
- shall be treated, for procedural purposes, in the same way as an assessment to the underlying tax or duty except where there are specific rules for penalty assessments such as time limits, and
- may be combined with an assessment to the underlying tax or duty.