Pay by the applicable due date
Unless an approved instalment plan applies, unpaid tax generally attracts a 5% penalty after the deadline. An objection does not suspend payment; excess paid tax can be refunded if the assessment changes. Recovery can include agents holding money for the owner and, in serious cases, public sale of the property.
Penalty-waiver conditions
Use Appeal for Penalty Waiver rather than informal channels. The page requires overdue tax paid in full by the penalty-notice deadline and no waiver in the preceding two calendar years for consideration. Payment must be reflected in the account. A waiver application is not approval, and the balance should be checked after the outcome.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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