Article 60 - Imposing administrative fines

A. Except for instances of Tax evasion stipulated in Article 63 of this Law, an administrative fine shall be imposed on any Person who commits any of the following acts:

1. Late submission of a Tax Return or late payment of Tax, within the prescribed period not exceeding sixty days. The penalty in this case shall be calculated at a minimum rate of 5%, and shall not exceed 25% of the value of the Tax which should be declared or paid.

2. Failure to apply for registration within sixty days from the date of expiry of the registration period stipulated under this Law or from the date of reaching the Mandatory Registration Threshold. In this case, a penalty not exceeding ten thousand Dinars shall be imposed.

3. Submission of false data on imports or on the Supply of Goods and Services performed where their value is higher than the value declared in the Tax Return. In this case, the penalty shall be calculated at a minimum rate of 2.5%, and shall not exceed 5% of the value of the unpaid amount of Tax for each month or part thereof for which the Tax was not paid.

B. Without prejudice to any more severe fine stipulated in another law, an administrative fine not exceeding five thousand Dinars shall be imposed on all of the following:

1. Preventing or obstructing employees of the Bureau or those responsible for the implementation of the provisions of this Law and the decisions taken from performing their duties or exercising their powers of supervision, inspection, examination, reviewing and requesting documents or accessing them.

2. Failure to notify the Bureau of changes in registration application data or Tax Return information within the specified period.

3. Failure to show the price of Goods or Services inclusive of Tax in accordance with the provisions of Article 3 of this Law.

4. Not providing information or data requested by the Bureau.

5. Failure to comply with the conditions and procedures for issuing a Tax Invoice.

6. Breaching any other provision of the Law or the Regulations.

C. The administrative fines imposed as stipulated in this Article shall be collected with the amount of Tax due.