Penalty discipline: proportional, non-punitive treatment for minor, easily rectifiable tax breaches with hearing rights. Officers must not impose penalties for minor breaches or easily rectifiable documentation mistakes made without fraud or gross negligence; such breaches are defined by a tax-value threshold and errors apparent on record. Penalties must be commensurate with the breach, cannot be imposed without an opportunity to be heard, and orders must specify the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty quantification. The section excludes cases where penalties are fixed sums or percentages.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty discipline: proportional, non-punitive treatment for minor, easily rectifiable tax breaches with hearing rights.
Officers must not impose penalties for minor breaches or easily rectifiable documentation mistakes made without fraud or gross negligence; such breaches are defined by a tax-value threshold and errors apparent on record. Penalties must be commensurate with the breach, cannot be imposed without an opportunity to be heard, and orders must specify the nature of the breach and applicable provision. Voluntary pre-discovery disclosure may mitigate penalty quantification. The section excludes cases where penalties are fixed sums or percentages.
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