| Title | What is the treatment of erroneous penalty and interest in iTax arising out of a wrong obligation? | 
|---|---|
| Description | Applications for removal of erroneous penalty and interest are presented by the taxpayer to the Debt Office in the taxpayer’s respective TSO. The debt officer will examine the application as well as evidence provided and if, the application meets all the requirements, the officer will initiate the request for reversal of erroneous penalty and interest on iTax, in line with the procedure guidelines. | 
| Category | Waiver Process | 
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