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Cap. 406 · Value Added Tax Act (Cap. 406)

Cap. 406 ст. 41Liability to administrative penalties.

PART V

ДействуетОфициальный текст

Any administrative penalty to which a person becomes liable in terms of this Act shall be due and payable by that person without the need of any assessment to be made with respect thereof, and any amount of any administrative penalty due by a person shall not relieve that person from a higher or from a further penalty to which he may have become or may become liable in terms of the relevant provisions of this Act.