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FAQ: Can the Administrative Penalties section of the NOO form be used to submit an objection against any other type of penalty / interest?

  • No, the Administrative Penalties section of the NOO form must not be used to submit an objection against in other type of penalty/interest.
  • If a taxpayer wants to object to interest – Interest on underpayment of provisional tax) or any other type of penalty – Penalties on late payment of provisional tax), on the NOO form select the Assessment Type ‘Income Tax’ and then complete the application section of the form.

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