Chapter V

This chapter does not apply to amounts to be collected or refunded in respect of import duties, export duties, credit interest, default interest and…

If the single or final payment term applicable to the tax assessment is exceeded, interest – recovery interest – shall be charged to the taxpayer on…

If the recipient fails to pay or set off an amount payable to a taxpayer within 6 weeks after the date of the relevant tax assessment, recovery…

If a tax assessment is reduced or revised to a lower amount than has meanwhile been paid on that assessment, and the taxpayer has previously…

Insofar as the recipient is required to refund tax pursuant to a decision by the inspector because the tax in question was levied in violation of…

The percentage of the recovery interest shall be a percentage to be determined by Order in Council, which may be determined differently for recovery…

The tax collector shall determine the amount of the recovery interest by way of a decision subject to objection. The amount of the recovery interest…

Ministerial regulations may establish rules regarding the rounding to be applied in the calculation of recovery interest and for the non-charging of…

In the context of a mutual agreement procedure pursuant to the Convention on the elimination of double taxation in connection with the adjustment of…