This notice is presented for archival purposes only. It may contain information that is no longer correct or relevant in the current year. Information within this notice was correct on the date it was issued.
This notice was issued in 2023.
Customs is currently consulting on a draft guidance document on how it interprets and applies the term ‘voluntary disclosure’. Whether a person has made a voluntary disclosure may affect (for example) whether they are liable to an administrative penalty or can pay compensatory interest at a reduced rate.
Customs is currently consulting on a draft guidance document on how it interprets and applies the term ‘voluntary disclosure’. Whether a person has made a voluntary disclosure may affect (for example) whether they are liable to an administrative penalty or can pay compensatory interest at a reduced rate.
If you would like to give feedback on the draft guidance please email your comments to Customs Legal via PublicConsultation@customs.govt.nz before 24 August 2023.