Article 43 of the KSA Value Added Tax Law stipulates the financial penalties for the late payment of due tax. Any person who fails to remit their tax liability within the timeframe specified by the Implementing Regulations will be subject to a fine. This penalty is calculated at a rate of 5% of the value of the unpaid tax. The fine is applied cumulatively for each month, or any part of a month, during which the tax remains outstanding. This provision establishes a clear and recurring penalty structure to enforce timely tax payment and ensure compliance.