The Religious Decree on Tax Late Payment Penalties From Islamic perspective

Tax is important revenue of all governments including Islamic ones. A variety of sanctions have been imposed based on intentions to evade taxes in different tax systems including tax late payment penalties proportionate to the time delay. Presuming that tax itself is legitimate, this paper discusses the legality of imposing tax late payment penalties. Apart from penalty legality, the close similarity of this penalty with late debt payment due to interest and its prohibition is possible. This study first clarifies sanctity fundamentals of Amhaly interest then it explains different types of interests, obligation to pay taxes and different late penalties and their related religious decrees have been discussed one by one. In addition to paying attention to the principle of guardianship of the Islamic ruling as a presupposition proportionate to the subject, the paper points to the Islamic governor guardianship and its scope. Finally two recommendations have been presented regarding to imposing late tax payment penalties with the observance of the religious limits.