YES (%)

NO (%)

Total

Limited sensitization on annual returns

75 (62)

46 (38)

121

Lack of filing requirement knowledge

70 (57.9)

51 (42.1)

121

Lack of knowledge of the penalties

39 (32.2)

82 (67.8)

121

Weak penalties

80 (66.1)

41 (33.9)

121

Complicated filing procedure

93 (76.9)

28 (23.1)

121