When you fail to pay the withholding tax within the due date, the IRBM will impose an increase in the tax rate by 10% of the original withholding tax amount payable.
If you fail to pay the withholding tax or the increase in the withholding tax, you will not receive any deduction for the payment made to the non-resident payee against business income in the income tax computation.
A civil suit can be filed to recover the withholding tax or the increased withholding tax that is not paid to the government.