Hi,

I think you will have to calculate it based on each of the
quarterly changes over the past three years. The Tax
Office does not do "averages".

you will have to setup a table based on quarterly rates:
September 2001 22%, December 2001 20%, and sum your values
for each rate to give your your total due. When you pay
the amount, the Tax office "may" give you a rebate on the
interest.

- Mark E. Philpot


-----Original Message-----
A tax liability has been found, for simplicity say it is
three years old.
The tax authority announces its Interest rates per
quarter, and often change.
To calculate the accrued interest due after three plus
years, has does one
go about that? The samples all seem to suggest a
constant interest rate. If
only it were that simple.
.