Late filing penalty
Two different charges that are easy to confuse. The s.182 penalty is for filing late; the s.182A surcharge is what restores you to the Active Taxpayers List. They are computed separately here, and the result says which of the three s.182 rules — daily, cap or minimum — actually decided your figure.
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The tax due on the return, not what you have already paid.
Days past the filing deadline.
Rates last verified against the Income Tax Ordinance 2001, s.182 and s.182A.
Enter the tax payable and how late the return is.