Penalties for Failure to Pay on Time: Penalty assessments: Enforcement of a penalty
A penalty for failing to pay on time must be paid within 30 days. The 30-day period begins on the date the penalty assessment is issued.
A penalty assessment
- may be enforced as if it were an assessment of tax,
- is treated, for procedural purposes, in the same way as an assessment of tax, except where there are specific rules, such as time limits, see CH157200, and
- may be combined with an assessment of tax.