CH112600 - Offshore matters: failure to file on time penalties: amount of penalties involving an offshore matter
Amount of penalties involving an offshore matter
»Ê¹ÚÌåÓýapp rate of 12 month further penalty involving an offshore matter depends on whether the withholding of information was
- deliberate,
- deliberate and concealed, or
- not deliberate, see CH62200.
»Ê¹ÚÌåÓýapp percentage then also depends on whether the withheld information is category 1, 2 or 3 information.
Penalty percentages
| Ìý | Category 1 information | Category 2 information | Category 3 information |
|---|---|---|---|
| Deliberate and concealed | 100% | 150% | 200% |
| Deliberate but not concealed | 70% | 105% | 140% |
| Any other case | 5% | 5% | 5% |