S.L. 372.28 чл. 2Rate.

The interest applicable as provided for by article 44(2A) of the Income Tax Management Act shall be zero point five four per cent (0.54%):

Provided that in respect of any period or part thereof commencing on or after 1 January 2020, the said interest shall be at the rate of zero point three three per cent (0.33%):

Provided further that when the date by which the tax is payable in terms of the relevant provisions of the Income Tax Acts is the 31st August 2022 or a later date, interest shall be charged at the rate of zero point six per cent (0.6%) for every month or part thereof during which the tax remains unpaid and the total interest shall not exceed the amount of the said tax.