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Do I need to pay late fees for late payment of property management fees?
The late payment fee is to impose a certain percentage of late payment fee on taxpayers who fail to pay taxes according to the tax deadline. It is a measure taken by tax authorities to give economic sanctions to taxpayers who pay taxes overdue. Features: (1) Suitable for people who have the obligation to pay money. (2) The debtor fails to perform its obligations within the agreed time limit. (3) It can be done repeatedly, which is embodied in daily billing. In accordance with the relevant provisions of the tax law, the tax authorities will impose a certain percentage of fines on units and individuals that fail to pay taxes within the prescribed time limit. Mainly applicable to the tax field, but not limited to this. In other management fields that have the obligation to pay money, when the counterpart fails to fulfill its obligations, it can take late fees, such as environmental pollution fees. Late payment measures can not only avoid the damage to the national interests caused by the obligor's failure to perform his obligations, but also avoid the damage to the rights and interests caused by direct imposition on the counterpart, and can urge him to perform his obligations as soon as possible, so it can be used as an effective administrative means.
Legal basis: Article 12 of the Administrative Enforcement Law of the People's Republic of China: (1) Additional fines or late fees; (2) Transfer of deposits and remittances; (three) auction or disposal of places, facilities or property sealed up or detained according to law; (4) removing obstacles and restoring to the original state; (5) Performing for the sake of performance; (6) Other enforcement methods.
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