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Standards for applying demerit points
In both cases of delays in filing and errors in filing, one demerit point will be applied for one error in the filing and more demerit points may be added depending on severity of defects, cause of occurrence, and implications, among others. More demerit points may be added as follows:
- For delays in filing or errors in filing, if a notice requesting late filing or corrections to be made before a specified date, and no filing or corrections are made by the deadline, two more demerit points will be applied.
- If there are still errors in the information filed after a notice requesting corrections is given, two more demerit points will be applied.
- If the current errors in filing are resulted from past errors in earlier filing, two more demerit points will be applied.
- For other delays or errors, one to three more points may be applied depending on an individual case.
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