Who may impose a compliance enforcement charge, on what findings, and for what kind of failure does it apply?
General information · Not legal advice
Material to check
The practice file to read here includes the name of the taxpayer under tax investigation, the notice ordering submission of books or records and any response to it, and the committee's deliberation record, because the charge depends on findings the provision attaches to each of these steps.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading states the provision's reach strictly: the head of the competent regional tax office, where a taxpayer fails to perform a duty to submit books or records without just cause during a tax investigation, may impose the charge only after a deliberation by the compliance enforcement charge review committee.
Another reading stresses the proviso: the same charge cannot be imposed together with an administrative fine under this Act and other tax laws for the same reason, so the file must show whether a fine has already been imposed on that reason.
Your judgment
If a fine has already been imposed for the same reason, how does the file show that the reasons are truly identical, so that a further charge is barred?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to change which body may impose the charge or the condition of committee deliberation, or if a court decision clarifies when a fine and a charge count as imposed for the same reason.