CH84950 - Penalties for Inaccuracies: Other penalty issues: Interaction with other penalties and surcharges: Contents
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Penalties for inaccurate documents other than returns |
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More than one penalty/surcharge on the same tax |
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Examples of more than one penalty on the same tax |
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Examples of a penalty and late payment surcharge on the same tax |
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Default surcharge |
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Penalties not to exceed 100% of the potential lost revenue |
