The Taxpayer Rights Protection Act Article 16

Taxpayers’ acts in breach of duty under tax law are not punishable unless committed intentionally or negligently.No taxpayer may be excused from responsibility for administrative penalty by reason of his ignorance of the law, but the penalty may be reduced or exempted as the situation may justify.When a tax authority imposes a penalty, it shall consider the culpability of the taxpayer’s act in breach of duty under tax law, the impact resulted therefrom, the benefits gained from such an act, and the wealth of the taxpayer.