CH155350 - Penalties for Failure to Pay on Time: Rules for specific taxes: Machine Games Duty (MGD): Penalties: Failure to pay all or part of amounts due -further penalties
If any amount remains unpaid 6 months after the penalty date, the person is liable to a 6 month further penalty of 5% of the MGD that remains unpaid. »Ê¹ÚÌåÓýappy also remain liable to any default penalty that they have already incurred.
If any amount remains unpaid 12 months after the penalty date, the person is liable to a 12 month further penalty of 5% of the MGD that remains unpaid. »Ê¹ÚÌåÓýappy also remain liable to any default penalty and the 6 month further penalty that they have already incurred.
»Ê¹ÚÌåÓýapp penalty date is the day after the due date.
»Ê¹ÚÌåÓýapp rate of the further penalties is always 5% of the amount unpaid. Unlike the default penalty, see CH155340, it does not increase depending on the number of failures in a penalty period.
All failures, whether or not they attract a default penalty, where payment continues not to be made within 6 and 12 months after the due date attract one or two further penalties.
See the example at CH155370.