1, due to force majeure, the tax administrative counterpart has tax violations;

2. Due to the reasons of the national tax authorities, the tax administrative counterpart has tax violations;

3, the tax violations are minor and corrected in time, and the tax administrative punishment that has not caused harmful consequences will not be punished;

4, people under the age of fourteen have tax violations;

5, mental patients have tax violations when they can't identify or control their behavior.

Administrative Punishment Law of the People's Republic of China

Article 24

For the same illegal act of a party, no administrative penalty of more than two fines shall be imposed. Article 25

If a person under the age of fourteen commits an illegal act, he shall not be given administrative punishment, and his guardian shall be ordered to discipline him; If a person who has reached the age of 14 and is under the age of 18 commits an illegal act, he shall be given a lighter or mitigated administrative punishment. Article 26

If a mental patient commits an illegal act when he can't identify or control his own behavior, he shall not be given administrative punishment, but his guardian shall be ordered to strictly guard and treat him. Intermittent mental patients who commit illegal acts when they are mentally normal shall be given administrative punishment. Article 29

If no illegal acts are found within two years, no administrative punishment will be given. Except as otherwise provided by law.