Income Tax Act Article 112

A taxpayer who fails to pay within the prescribed time limit any amount of income tax shall be subject to a belated surcharge. In the case of a profit-seeking enterprise, the tax authority may order a suspension of business until the date of payment.For any amount of income tax stipulated in the preceding paragraph, interest accruable thereon as calculated on a daily basis at the interest rate for deposits as specified in Article 123 hereof for the period from the date immediately following the date of expiration for applying a belated surcharge till the date of payment shall be collectable together with the amount of aforesaid income tax.Business suspension stipulated in this Act shall be enforced by the tax authority with the assistance of the police.