S.L. 406.18 Art. 7would accrue that the return payment, any Annex. 8. Where of the Value euro (€10) in submitted by Provided that tax, interest paragraphs (b), calculated at 9. The concerning the (a) the (b) the or (c) it 10. No and before the Commissioner. 11. Commissioner scheme where remittance was beyond 30 allow

In addition, all interest and administrative penalties that during the time of payment of the arrears will also be remitted provided person furnishes in time by the due date, together with the respective tax return that falls due after the date stipulated in paragraph 1 of this a person was due to submit a declaration under article 11 or article 12 Added Tax Act, 1998, the administrative penalty shall be reduced to ten respect of each default, provided that all pending declarations are not later than the 15 April 2012: where a person registered under article 12 has a resultant balance of and penalties that stand to be remitted in accordance with sub-

(c) and (d) of paragraph 5 of this Annex, the penalties shall be ten euro (€10) in respect of each default. Commissioner shall reserve the right to withdraw any arrangement remittance of any interest and penalties in the event that: registered person fails to pay in time at least any two instalments as prescribed unless there is a reasonable excuse; registered person wishing to benefit from the arrangement has been convicted of any offence under article 77 of the Value Added Tax Act, 1998 (excluding minor convictions or non-issuance of fiscal receipts), has been convicted of a criminal offence under any other law pursuant to VAT evasion or fraud and where the remittance would concern administrative penalties and interest incurred pursuant to assessments raised by the Commissioner or voluntary disclosures by the registered person in relation to that conviction; is considered that such remittance could lead to unjustified gain contrary to or in excess of the purposes of the Acts or the avoidance of compliance with a judgement or order of a competent Court by any person who enters such arrangements.

remittance shall have effect in the account of the registered person unless person effects the final payment, as agreed, to the satisfaction of the

Notwithstanding the provisions of paragraph 4 of this Annex, the may allow a registered person to qualify for remittance under the in his opinion the failure on the part of that person to qualify for due to a reasonable excuse: Provided that the Commissioner shall not allow any further extensions November 2013, which date is considered final or the purposes of registered persons to qualify for remittance under the scheme: Provided further that where a registered person is so allowed to qualify for Commissioner shall determine new dates for payments in respect of under paragraph 5 of this Annex.