510 Administrative Penalties in the
Form of Fines or Surcharges in Terms of Voluntary Disclosal on
Incorrectness Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary disclosal on Import Income Tax Article 22 Tax
Periodic Returns incorrectness, as stated in Article 8 Paragraph 3 or 5
of the Law on General Provisions and Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on
General Provisions and Tax Procedures.
4. Tax Account Code 411124 for Income Tax Article 23
Payment Code
Payment Type Description
100 Income Tax Article 23 Periodic
Payment Payment to settle tax underpaid in accordance
with Income Tax Article 23 Periodic Tax Returns including amendments other than Income Tax
Article 23 in terms of dividend, interest, royalties, and service, provided that the Director General
of Taxes has not commenced an audit.
101 Income
Tax Article
23 on
Dividend Payment to settle tax underpaid in terms of
dividend paid to Resident Corporate Taxpayer in terms of Income Tax Article 23 Periodic Tax
Returns.
102 Income
Tax Article
23 on
Interest Payment to settle tax underpaid in terms of
interest including premiums, discounts, and compensation for loan repayment guarantees
paid to
Resident Corporate
Taxpayer in
accordance with Income Tax Article 23 Periodic Tax Returns.
103 Income
Tax Article
23 on
Royalties Payment to settle tax underpaid in terms of
royalties paid to Resident Corporate Taxpayer in accordance with Income Tax Article 23 Periodic
Tax Returns.
104 Income
Tax Article
23 on
Service Payment
to settle
Income Tax
Article 23
Underpaid in terms of service paid to Resident Taxpayer in accordance with Income Tax Article
23 Periodic Tax Returns. 199
Income Tax Article 23 Prepaid Payment
on Notice
of Tax
Assessment Payment to settle Income Tax Article 23 Notice of
Tax Assessment before issuance. 300
Income Tax Article 23 Notice of Tax Collection
Payment to settle amount payable in accordance with Income Tax Article 23 Notice of Tax
Collection other than Income Tax Article 23 Notice of Tax Collection in terms of dividend,
interest, royalties, and service.
301 Income Tax Article 23 Notice of
Tax Collection in Terms of
Dividend, Interest,
Royalties, and Service
Payment to settle amount payable in accordance with Income Tax Article 23 Notice of Tax
Collection in terms of dividend, interest, royalties, and service.
310 Income Tax Article 23 Notice of
Tax Underpayment Assessment Payment
to settle
amount underpaid
in accordance with Income Tax Article 23 Notice of
Tax Underpayment
Assessment other than dividend, interest, royalties, and service.
311 Income Tax Article 23 Notice of
Tax Underpayment Assessment in Terms of Dividend, Interest,
Royalties, and Service Payment
to settle
amount underpaid
in accordance with Income Tax Article 23 Notice of
Tax Underpayment Assessment in terms of dividend, interest, royalties, and service.
312 Final Income Tax Article 23
Payment on
Notice of
Tax Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Final Income Tax Article 23 Notice of Tax Underpayment Assessment.
320 Income Tax Article 23 Notice of
Additional Tax Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Income Tax Article 23 Notice of Additional Tax Underpayment Assessment other
than dividend, interest, royalties, and service. 321
Income Tax Article 23 Notice of Additional Tax Underpayment
Assessment in
Terms of
Dividend, Interest,
Royalties, and Service
Payment to
settle amount
underpaid in
accordance with Income Tax Article 23 Notice of Additional Tax Underpayment Assessment in
terms of dividend, interest, royalties, and service.
322 Final Income Tax Article 23
Notice of
Additional Tax
Underpayment Assessment Payment
to settle
amount underpaid
in accordance with Final Income Tax Article 23
Notice of
Additional Tax
Underpayment Assessment.
390 Payment
on Notice
of Correction Decision, Decision
on Objection,
Decision on
Appeal, or Decision on Review Payment
to settle
amount underpaid
in accordance with Notice of Correction Decision,
Decision on Objection, Decision on Appeal, or Decision on Review.
401 Final Income Tax Article 23 in
Terms of Savings Interest Paid by a Cooperatives
Payment to settle Final Income Tax Article 23 underpaid in terms of savings interest paid by a
cooperatives. 500
Income Tax
Article 23
on Voluntary
Disclosal on
Incorrectness Payment
to settle tax
underpaid including Income Tax Article 23 on dividend, interest,
royalties, and
service in
accordance with
voluntary disclosal on iIncorrectness as stated in Article 8 Paragraph 3 or 5 of the Law on
General Provisions and Tax Procedures.
501 Income
Tax Article
23 on
Termination of Investigation on Criminal Tax Offence
Payment to settle tax payable in accordance with Income Tax Article 23 Tax Returns in terms of
termination of investigation on criminal
tax offence as stated in Article 44B Paragraph 2 of
the Law
on General
Provisions and
Tax Procedures.
510 Administrative Penalties in the
Form of Fines or Surcharges in Terms of Voluntary Disclosal on
Incorrectness Payment to settle administrative penalties in the
form of fines or surcharges in terms of voluntary disclosal on Income Tax Article 23 Periodic Tax
Returns incorrectness, as stated in Article 8 Paragraph 3 or 5
of the Law on General Provisions and Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on General
Provisions and Tax Procedures.
5. Tax Account Code 411125 for Personal Income Tax Article 2529
