S.L. 473.2 чл. 3Administrative penalty for incomplete or incorrect return.

Where a return furnished for a period does not contain a full and correct statement of the data required to be declared by that person, in terms of item 2 of the Second Schedule to the Act and that person does not correct such return in accordance with the provisions of regulation 6, such person shall, unless the said person has in virtue of that default become liable to a higher administrative penalty under the provisions of these regulations, be liable to an administrative penalty of two hundred and thirty-two euro and ninety-four cents (€232.94).