You will probably file a tax return after the due date if you realize that you have not filed a tax return or because the tax office points out that you have not filed a tax return.
When you file the tax return after the due date, an additional tax for non-filing and a delinquency tax will be imposed.
The additional tax for non-filing will be imposed by multiplying the amount of tax due by a certain tax rate, which varies depending on when the tax return is filed.
(1) Within one month after the due date of the tax return: 0%
(2) Until the tax office notifies the tax audit: 5%
(3) From the notice of tax audit to the tax audit: 10%, 15%
(4) After the tax audit has started: 15%, 20%