CH64300 - Penalties for Failure to File on Time: How to process a penalty: Enforcement of penalties
The penalty for failing to file 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 for penalty assessments, such as time limits, see CH64200, and
- may be combined with an assessment of tax.
A person does not have to pay the penalty before an appeal against the assessment of the penalty can be considered, see CH64520.