Penalty discipline requires proportional sanctions with a hearing, specified grounds, and mitigation for voluntary disclosures for tax breaches. Officers shall not impose penalties for minor, easily rectifiable breaches made without fraud or gross negligence; minor breaches include low value tax ... Summary
Penalty discipline requires proportional sanctions with a hearing, specified grounds, and mitigation for voluntary disclosures for tax breaches.
Officers shall not impose penalties for minor, easily rectifiable breaches made without fraud or gross negligence; minor breaches include low value tax matters and documentation errors apparent on record. Penalties must be case specific and commensurate with severity, preceded by an opportunity to be heard, and must identify the breach and the legal provision. Voluntary pre discovery disclosure is a mitigating factor. The section excludes penalties that are fixed sums or fixed percentages.
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