Minor breaches protection prevents penalties for trivial clerical errors while requiring proportionality and an opportunity to be heard. No officer shall impose penalties for minor breaches or easily rectifiable documentation errors made without fraudulent intent or gross negligence; a ... Summary
Minor breaches protection prevents penalties for trivial clerical errors while requiring proportionality and an opportunity to be heard.
No officer shall impose penalties for minor breaches or easily rectifiable documentation errors made without fraudulent intent or gross negligence; a breach is minor where the tax involved is below a low threshold and an error is apparent on the face of the record. Penalties must be commensurate with the facts and severity, fixed-sum or fixed-percentage penalties are exempt from these rules, and no penalty may be imposed without an opportunity to be heard; voluntary pre-discovery disclosure is a mitigating factor.
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