Special Irregularity
"Is special irregularity separate from tax loss?"
Quick Answer
Administrative tax penalties levied for violating strict procedural and documentation rules, such as failing to issue an invoice, regardless of whether tax revenue was lost.
Scope and Legal Distinctions
A special-irregularity penalty concerns specified procedural or documentation failures and differs from a tax-loss penalty. The legal basis and assessment date affect the applicable amount and challenge route.
What to Check in Practice
Keep the penalty notice, alleged act, supporting records and service date; check current amounts and any reduction or remedy conditions.
Sources & Authorities
Statutory framework and official guidance for this definition.
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