Payroll Tax Regulations · 1990 Revised Edition · Part V · Collection, Repayment and Relief
14. Tax payable notwithstanding objection or appeal
Feedback & supportTax shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Comptroller may, in his discretion, extend the time within which payment is to be made.
If any tax is not paid within the time specified in these Regulations or such further time as the Comptroller may allow, a penalty at the rate of 10% per annum of the amount outstanding shall be imposed from the expiration of such time or further time, as the case may be.
Subregulation 1
Tax shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Comptroller may, in his discretion, extend the time within which payment is to be made.
Subregulation 2
If any tax is not paid within the time specified in these Regulations or such further time as the Comptroller may allow, a penalty at the rate of 10% per annum of the amount outstanding shall be imposed from the expiration of such time or further time, as the case may be.