Oficial letter No.3051/TCT-KK dated 18 September 2013 of GDT in guidance of items of state budget
According to official letter No.3051/TCT-KK:
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Sub-item 4911 “late payments administrated by tax authority” of the item 4900 “other items” is applied to late payments of all receivables, tax rates administrated by tax authority (except PIT);
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For PIT: late payments are recognized in sub-item 4268 “penalty for administration violation for Law on PIT” of the item 4250 “receivable penalty”.
