In addition to the penalties set forth in the previous Article, 1 percent of underpayment of tax for each 30 days of the delay shall be added in the following cases:

1. Delay in payment of the tax payable as per the return.

2. Delay in payment of tax payable per the Authority's assessment.

3. Delay in payment of advance payments due at the end of the 6th, 9th and 12th months of the taxpayer's fiscal year.

4. Delay in payment of tax approved to be paid in instalments from the due date specified under Article 71 of the Law.

5. Delay in payment of the tax required to be withheld, which is due after the first ten days of the month following the month in which the payment to the beneficiary was made, as stipulated in Article 68 of the Income Tax Law. Responsibility for the payment lies with the withholding entity.

The delay penalty of 1 percent on unpaid tax shall not apply if the period of delay is less than 30 days from the due date.

Making an estimated assessment on a taxpayer shall not preclude application of the non-filing penalty and the delay penalty, whenever the conditions for their imposition are met.