Article 144-46Delinquency Charges on Light Oil Delivery Tax Declared and Remitted or Paid After the Due Date for Payment

①Where a special collection agent or taxpayer for the light oil delivery tax remits the remittance or pays the tax after the due date for payment under Article 144-14, paragraph (2), Article 144-18 or Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)), the agent or taxpayer must remit or pay it with an amount of delinquency charge added to that amount of remittance or amount of tax, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has passed from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral)), in accordance with the number of days in the period from the day following the due date for payment under these provisions until the date of remittance or payment.

②Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax not having remitted the remittance or paid the tax by the due date for payment under Article 144-14, paragraph (2) or Article 144-18, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.