What happens if I fail to calculate tax on behalf of another person as required under the tax law? 

You will incur the standard late payment penalty as follows:

• 2% of the unpaid tax is due immediately once the payment is late.

• 4% of the amount of tax which is still unpaid is due on the seventh day following the deadline for payment.

• 1% daily penalty will be charged on any amount that is still unpaid one calendar month after the deadline for payment, up to a maximum of 300%.