Subchapter F. Value-Added Tax
- § 33191. Administrative fines
- § 33192. Penalties relating to exemptions
- § 33193. Penalties relating to registration and required documents
- § 33194. Penalty for failure to remit value-added tax
- § 33195. Penalty for failure to file the declaration of imports, the monthly tax return on imports, the monthly value-added tax return or annual small business information return
- § 33196. Penalties for violations of other provisions
- § 33197. Limitations on credits or refunds
- § 33198. Penalties for violations of the provisions of the account statement and of the debit or credit memos of §§ 32201 et seq. of this title
- § 33199. Tax deficiency and penalty for unduly claiming credit for the value-added tax