Due date for payment

33. (1) Tax payable under this Act is due-

(a) from a registered person for a tax period, by the due date for the return for the tax period;
(b) from a person assessed under an assessment issued under this Act, on the date specified in the notice of assessment; or
(c) from an importer of goods or a recipient of an import of services, by the due date specified under section 15 in respect of the import.

(2) Where an objection to, or a notice of appeal against, an assessment has been lodged, the tax payable under the assessment is due and payable under subsection (1), and may be recovered, notwithstanding that objection or appeal.
(3) Upon application in writing by a person liable for tax, the Director may, where good cause is shown, extend the time for payment of tax by the person beyond the date on which it is due and payable under this section, or make such other arrangement as appropriate to ensure the payment of the tax due, and any such extension does not alter the due date for purposes of section 22.
(4) A person dissatisfied with a decision of the Director under subsection (3) may appeal against the decision only in accordance with the provisions of Part VIII.
(5) A person who fails to pay tax payable under this Act on or before the due date, is liable for a penalty which is the greater of -

(a) P50 per day for each day or part thereof that the tax remains outstanding; or
(b) an amount equal to 10 percent of the tax outstanding, for each month or part thereof that the tax remains outstanding.

(6) The penalty imposed under subsection (5) shall not exceed the amount of unpaid tax.
(7) A penalty paid by a person under subsection (5) shall be refunded to the person to the extent that the tax to which it relates is subsequently determined not to have been due and payable.
(8) A penalty imposed under subsection (5) is in addition to any interest payable under section 22.



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