Terms and conditions

Here are the terms and conditions that apply when you are doing business with us.

Interest and penalty tax

Interest and penalty tax is applied to taxpayers who commit a tax default under various taxation and revenue laws we administer.

Find out about:

• interest and penalty tax rates
• calculating the interest
• reducing interest rates
• penalty tax
• paying a penalty.

Payroll tax online payment terms and conditions

Learn about the terms and conditions that apply when using our online payment service to pay your payroll tax.