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of <h1>No penalties for minor, easily rectifiable tax or documentary errors; penalties must be proportionate and follow fair hearing</h1> No officer shall impose penalties for minor breaches-defined as tax under ?5,000 or documentary errors apparent on the face of the record-when mistakes are easily rectifiable and not fraudulent or grossly negligent. Penalties must be proportionate to the facts and severity of the breach, and no penalty may be imposed without affording the person an opportunity to be heard. Orders imposing penalties must describe the nature of the breach and the specific provision breached. Voluntary pre-discovery disclosure by a person may be treated as a mitigating factor. Fixed-sum or fixed-percentage penalties are excluded.
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