Who does the late-payment surcharge reach, which national taxes and payments are covered, and how far does it extend past registered VAT businesses?
General information · Not legal advice
Material to check
This is practice exercise material: we read the tax payment notice to see the capacity of the person addressed, the return and its receipt date against the statutory due date, and the decision granting any VAT refund, since the provision turns on the capacity of the person charged and on whether the tax was left unpaid, underpaid, or over-refunded by the statutory due date.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the opening words at face value: the surcharge falls on a taxpayer understood to include a joint taxpayer, a secondary taxpayer whose duty to pay in the taxpayer's place has arisen, and a guarantor, where national tax, other than stamp tax under the stamp tax law, is left unpaid, underpaid, or over-refunded by the statutory due date, payment including interim deposits and provisional or interim return payments.
Another reading stresses the carve-outs rather than the reach: stamp tax under the stamp tax tax law is excluded from this paragraph, yet the provision later sets its own rate for it, so the exclusion moves the tax to a different rule rather than exempting it; and the provision is stated to apply where a person who is not a VAT business has received a VAT refund.
Your judgment
If the notice names someone who filed no return and signed no guarantee, what in the record would place that person within the categories this provision lists?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add categories of taxpayer or to bring stamp tax inside this paragraph, or if a decision explains when a secondary taxpayer's duty to pay is taken to have arisen.