(1) The taxpayer shall pay the tax for each tax period within twenty-five days from the date of the end of that period. By the end of the month following the month in which it has been exceeded, five percent of the outstanding tax amount shall be paid. .

(4) If the taxpayer submits an application to waive the additional fees charged under sub-section (2) or (3) due to circumstances beyond his control, the Director General may waive such fees due to circumstances beyond his control. .

(5) Additional fees as per sub-section (2) and (3) and interest as per section 26, the liability of the tax amount to be paid in the month in which the transaction was created, is calculated from the date of expiry of the tax payment deadline of the same month.

(6) When determining the taxpayer's tax according to section 20, if it is found that the tax that he can get back is more than the tax that should be collected from him during the tax period, no additional duty and interest will be collected when determining the tax during that tax period.

(7) Payment of tax within the period mentioned in sub-section (1) can also be made by bank guaranteed check (good for payment cheque). In this way, the payment of tax will be considered from the date the check (good for payment cheque) guaranteed by the bank is received by the office.

(8) Interest, additional charges and fines will not be charged.