This Rule establishes a delay penalty of 1% for each 30-day period, or fraction thereof, for the late submission of a tax declaration by an incorporated body. The fine is consistently calculated based on the final tax assessment amount. The Rule outlines procedures for three specific scenarios: an incorporated body that submits its declaration late, one that fails to submit a declaration at all, and one that submits after an approved extension period, rendering the extension null and void. Special and exceptional cases require separate consultation with the Tax Department.