The information condition for applying a disciplinary penalty is that the tax authority correctly summons the addressee. The summons may be deliver to the indicat addressee in person cf. art. , of the Tax Ordinance, and in case of impossibility of delivery in this mode – as a substitute. – of the Tax Ordinance. The correctness of the summons resulting in the imposition of a disciplinary penalty also consists in providing information about the legal consequences of failure to comply with the summons cf. art. point of the Tax Ordinance.
In art of the Tax Ordinance
The legislator introduc one exception, according to which a disciplinary penalty is not appli in the case of hearing a party as a witness after the party has previously consent to this hearing. The deadline for payment of a disciplinary penalty is days from the date philippines photo editor of delivery of the decision on the penalty. This deadline is of a substantive nature and cannot be restor. Who may be subject to a disciplinary penalty? Pursuant to Art. of the Tax Ordinance, disciplinary penalties may be impos on: page, the party’s representative, witness, expert appoint in the case.
In a situation where
The party is not a natural person, but a legal person or an organizational unit without legal personality e.g. enterprise, association, foundation , the penalty is impos on a natural person who is a statutory representative, a member of a body authoriz to represent or is authoriz to to conduct the affairs of this legal person or organizational unit cf. art. a of the Tax Buy Lead Ordinance. Pursuant to Art. of the Tax Ordinance, a disciplinary penalty may also be impos on the following person. A third party who unreasonably refuses to present the subject of inspection; a participant in the hearing who, through his or her inappropriate behavior.
