Ms Josephine Feehily:

No. The only penalty - I do not in this regard mean a "penalty" as per the Act - has been some enforcement activities. We have imposed mandatory deductions at source from people who paid late or did not pay at all. Some people switched and paid another way. Also, a number of tax clearance certificates were refused because of late or non-payment. The matter was then rectified and the tax clearances were granted. We have used enforcement penalties in the broader sense but no penalties under the Act.