- Crimes of failure to pay VAT and certified withholdings have been reformed by DLgs. 87/2024
- The threshold for punishment remains the same
- Offenses are punishable if non-payment extends beyond December 31 of the following year
- Previously, the offense occurred if non-payment extended beyond the deadline for VAT installment payment or model presentation
Source: taxtechnical.ird.govt.nz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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