On Sep. 28, CHI Tax issued tax administrative penalty standards.
CHI Tax issued the National Discretionary Standards for Tax Administrative Penalties (2026 Edition) to standardize tax penalty decisions nationwide and strengthen fair, compliant enforcement.
Document dated Sep. 28, 2026, received from CHI Tax Oct. 5, summarized on Oct. 6.
Penalty Standards
Tax authorities must impose penalties within the standards and explain their application in penalty decisions, but the Standards cannot be used as the sole legal basis for a penalty.
Minor violations that are promptly corrected and cause no harmful consequences must receive no penalty.
Statutory mitigating circumstances require lighter or reduced penalties.
Taxpayers’ procedural rights, including hearings and defenses, must be protected.
Inconsistent regional standards must follow the national Standards, and earlier violations generally follow prior rules unless the new Standards are more favorable.
