As the responsibility for filing complete, correct and timely tax returns is
that of the individual taxpayers, the UN will not reimburse staff members for
penalties and/or interest imposed by tax authorities on their UN earnings
except if: (a) the delays are attributable to the Organization; or (b)
penalties or interest are the result of written instructions given by the UN.
Under certain conditions, staff members serving outside the U.S. may also be
reimbursed for penalties and interest (latest
tax circular). The UN will not pay any late filing
penalties under any circumstances. Staff members are, therefore, advised to
file the appropriate extension forms with tax authorities before the deadline
for filing is due.