paragraph 2a General Provisions Taxation)
If payment or tax payment made after the due date of payment or tax payment, subject to administrative sanctions in the form of an interest rate of 2% a month, calculated and payment is due until the payment date of the sanctions, and parts and counted the full moon of the month.
2. Administrative Sanctions Less / Not Paying Taxes (Interest Article 19 (1) General Provisions
Taxation)
If on the tax payable by Pay Less Tax Assessment Letter, or Letter of Tax Less Pay Supplement, and the additional amount accrued by the Decree of Correction, Decree Objection or Appeal Decision, at the time of payment due is not paid or underpaid, on the amount of tax not paid or underpaid that, subject to administrative sanction in the form of interest of 2% per month for the entire period, which is calculated from the due date until the date of payment or the date of issuance of STPs, and parts and counted in full 1 month.
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