Generally, a penalty of 10% will be added if any part of the tax deficiency resulting form taxpayer's negligence or intentional disregard of the law.
10% ya nxupulo yi ta tirhisiwa, loko ntsengo wun'wana na wun'wana wu tshama wu nga hakeriwi endzhaku ka nkarhi lowu vekiweke kumbe loko muhakelaxibalo a tsandzeka ku tivisa kumbe a endla xitatimende xo hoxeka eka fomo ya ntiviso.