Shortfall penalty impositions

The number and value of shortfall penalties in total and by category. A shortfall penalty (SFP) is one imposed as a percentage of a tax shortfall (a deficit or understatement of tax), resulting from certain actions on the part of a taxpayer.

Data and Resources

Additional Info

Field Value
Theme
Author Inland Revenue Department
Maintainer Information Sharing Team
Update frequency Annual
Source https://www.ird.govt.nz/aboutir/audit-and-legal-issues/shortfall-penalty/shortfall-penalty-impositions.html
Created 2017-11-27
Date modified Unknown
Language English
Spatial
Source Identifier
Record created October 9, 2018, Last Updated October 9, 2018