How is the late payment penalty for vehicle purchase tax calculated?

[MacLogan]

Vehicle purchase tax rate is set at 10%, calculation of vehicle purchase tax rate. Taxable amount = Taxable price × Tax rate. If the consumer purchases a domestic private vehicle, the taxable price is the total payment made to the dealer plus any additional fees. That is, the vehicle purchase tax taxable price = Invoice price ÷ 1.17, then the vehicle purchase tax is levied at a rate of 10%.