Offence of SST

SST late payment penalty on the amount of sale and service tax not paid is

  • 10% on the first 30 days periods
  • 15% on the second 30 days period
  • 15% on the third 30 days period
  • The maximum penalty of 40% after 90 days

Sales Tax Evasion penalty on offences

First offence – either or both

  • Fine with minimum 10 times Sales Tax amount and maximum 20 times Sales Tax amount
  • Imprisonment not exceeding 5 years

Second offence – either or both

  • Fine with minimum 20 times Sales Tax amount and maximum 40 times Sales Tax amount
  • Imprisonment not exceeding 7 years

Compound by Customs shall not exceed 50% of the maximum fine.

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