Find the relevant compliance process
The errors page describes consequences for incorrect returns and evasion. Audit guidance concerns verification that submitted returns comply with tax law. The general compliance page explains taxpayer responsibilities and enforcement. Use the page matching the issue rather than treating every correction as an investigation.
Disclosure and reporting routes
Voluntary disclosure addresses omitted or understated income and has its own qualifying conditions. Suspected evasion and fraud have separate reporting and investigation links. The directory does not itself promise reduced penalties; read the detailed disclosure guidance before relying on that treatment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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