| 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 |