English: These include a reduced rate of 10% for civil penalties as opposed to 25% civil penalties for failure or neglect to file the correct tax returns and/or failure to pay the correct taxes or deficiencies;
Filipino: Kabilang dito ang isang pinababang rate na 10% para sa civil penalties kumpara sa 25% civil penalties kung hindi nakapagbayad o kulang ang ibinayad na buwis;