Rule 333 requires a company, and any other person to whom the audit provision in section 63 applies, to pay tax, interest, fee and penalty electronically — by internet banking of an authorised bank, or by credit or debit card — on or after the rule commences.
333
Rules 2026 · Rule 333
Electronic payment of tax, interest, fee and penalty
Rules 311-333
The rule. The following persons pay tax, interest, fee and penalty electronically on or after the date of commencement of the rule: (a) a company; and (b) a person other than a company, to whom the provisions of section 63 are applicable (sub-rule 1). "Pay electronically" means payment through the internet banking facility of the authorised bank, or by credit or debit card; and "tax" has the meaning in section 2(106) (sub-rule 2).