VCP11157 - Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: When a warning letter is not necessary

There is no requirement for a penalty warning letter to be sent before assessing a penalty for the following breaches of a regulatory requirement
 

  • Section 69 (1) (a) 바카라 사이트“ failure to notify a cessation of trading.
  • Section 69 (1) (b) 바카라 사이트“ failure by a VAT representative to notify the Commissioners of their appointment or the cessation of their appointment.
  • Section 69 (1) (g) 바카라 사이트“ failure to comply with conditions imposed by Customs to be approved or retain approval as a fiscal warehouse keeper.
  • Section 69 (2) 바카라 사이트“ failure to comply with a requirement to preserve records.
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