EM5200 - Penalties: Formal Determinations: Contents


EM5201

Outline

EM5202

Timing

EM5205

Submission checklist

EM5206

Form and Countersignature of Report

EM5207

Discussions with the taxpayer: When to take formal action

EM5207a

Discussions with the taxpayer: When to take formal action: Before commencing formal action

EM5207b

Discussions with the taxpayer: When to take formal action: Steps to take

EM5208

Transparency and HRA

EM5209

Offences

EM5210

Amounts

EM5211

Tax related penalties

EM5212

'In built' penalty

EM5213

Means

EM5214

Cost-effectiveness

EM5220

Approval Given