Filing
Late filer
A late filer is someone who filed their return after the due date, and a separate middle rate of tax applies to them on property transactions.
The category sits between filer and non-filer. It was introduced so that filing late still carries a cost even after the return is on record and the surcharge is paid.
Related terms
Filer
A filer is a person whose name appears on the Active Taxpayers List, meaning they filed their income tax return for the relevant year on time.
Non-filer
A non-filer is a person not on the Active Taxpayers List, who therefore pays substantially higher withholding tax on banking, vehicles, dividends and property.
Section 182A
Section 182A is the provision under which a late filer must pay a surcharge before their name is restored to the Active Taxpayers List.