Universal Social Levy, formerly known as Interim Stabilisation Levy is due and payable. Thereafter a penalty of EC $50.00 per day to a maximum of EC $2000.00 per month will be levied. Also, a surcharge at the rate of 1% per month to a maximum of 12% per annum of tax payable for the period during which the tax remains unpaid.

Goods and services tax is due and payable. thereafter, the following applies: 1) Late filling: a) EC $500 per day for each day or part thereof that the return remains outstanding; or b) 10% of tax payable for each month or part thereof that the return remains outstanding; whichever is greater. 2) Late payment: a) Penalty - 20% of amount due and b) interest - 1% of amount due for reach month or part thereof that the amount remains outstanding.