Learn about the penalty for late submission of payroll tax returns

Law 206 of 2020, promulgating the Unified Tax Procedures Law, specifies the penalty for performing a number of acts that are considered a crime under the law, as the law stipulates that he shall be punished with a fine of not less than 3 thousand pounds and not exceeding 50 thousand pounds, in addition to the tax and other amounts due “for Delay or additional tax:

Delay in submitting the return – the annual, monthly, or quarterly return for the payroll tax – for the specified period, not to exceed sixty days.
Submitting incorrect information in the return if the tax appears in excess of what was stated therein.
Failure to enable the Authority’s employees to monitor, inspect, inspect, review, request and view documents.
An employee who does not adhere to professional secrecy, or to give data or inform others of any paper, statement, or file of another in other than authorized cases.
Anyone who manages money, whether for his own account or for the account of others, refrains from giving books, documents, papers, documents, and documents when requested, or refrains from enabling the Authority’s employees to view them.
The specialist in a ministry, agency, governmental authority, local administration, company, professional union, sports or artistic federation, or others, did not notify the authority when granting any license or certificate for practicing a trade, industry, craft, or profession.
Any owner or beneficiary of real estate who has not committed to notifying the competent tax office that his real estate or part of it has been exploited to engage in a taxable activity within thirty days from the date of exploitation.
The financier who refuses to provide all the books and documents requested by the Authority.
Every person who has commercial or financial transactions with related persons has not provided the special documents for pricing those transactions.
The person responsible for licensing the printing or publishing of books, writings, artistic works, or others, or their registration or deposit, is not obligated to notify the Authority of the author and work data within the period of the end of the month following the month in which the work assigned to him was issued.
The Illicit Gains Agency, the Central Agency for Public Mobilization and Statistics, the local administration, public bodies, public sector companies, the public business sector, unions and federations are unable to enable the Authority to review the data and papers they receive.
The tax authority employee who is in charge or participating in any tax procedures related to persons who are related to the fourth degree or have an interest or material relationships, or if the direct superior decides not to carry out the procedure.
The taxpayer or taxpayer who submits his declaration on a form other than the prepared form, or does not complete the data of the prepared form, or does not sign it electronically, or submit it outside the electronic system.