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.

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Additional Info

Field	Value
Theme	Audit
Author	Inland Revenue
Maintainer	Inland Revenue
Maintainer Email	Inland Revenue
Update frequency	Annual
Source	https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/shortfall-penalty-impositions
Source Created	Unknown
Source Modified	Unknown
Language	English
Temporal (From to To)	06-2007/06-2016
Spatial
Source Identifier	https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/shortfall-penalty-impositions