This circular deals with the temporary reduction of the penalty rate from 15% to 10% in the event of non-payment and late payment of the tax, the due and payability of which is evidenced by the periodic declaration submitted or by drawing up a special account as introduced by the Royal Decree of 29.03.2021 amending Table G, first section, item I, of the Annex to the Royal Decree No. 41 of 30.01.1987, determining the amount of the proportional fiscal fines in respect of value added tax (BS 31.03.2021).
Source fisconetplus
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