333. Electronic payment of tax, interest | Knowledge Bank

333. Electronic payment of tax, interest, fee and penalty.—

(1) The following persons shall pay electronically the tax, interest, fee and penalty on or after the date of commencement of this rule:—

(a) a company; and

(b) a person (other than a company), to whom the provisions of section 63 are applicable.

(2) For the purposes of this rule,—

(a) "pay electronically" shall mean, payment by way of—

(i) internet banking facility of the authorised bank; or

(ii) credit or debit cards; and (b) the word "tax" shall have the meaning assigned to it in section 2(106).

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.