| With a late tax return showing a tax underpayment, the mailbox rule is inapplicable. |
| Similarly, and underpayment of salary in lieu of notice would constitute a wrongful termination and have the same effect. |
| Absolute errors-The total dollar value of overpayment errors added to the total dollar value of underpayment errors. |
| The Labour Inspectorate can launch an investigation in response to a tip-off or report of underpayment. |
| The rate of interest on underpayment of tax is prescribed by regulations under the Income Tax Act. |
| A third of surveyed schools in Ghana report underpayment against expectations. |
