Nondéclaration

Nondéclaration (French for "non-declaration") denotes the deliberate or negligent omission to report, disclose, or declare information that is legally required. The term is commonly used in contexts such as taxation, customs, social benefits, corporate disclosures and regulatory filings. It can take the form of failing to declare income or assets, not reporting goods at a border, or withholding information from public registers.

Legal regimes treat nondéclaration as an administrative or criminal offense depending on jurisdiction, the value or risk involved, and whether the omission was deliberate. Penalties range from fines and interest to seizure of goods, disqualification from public benefits, or criminal prosecution for fraud or tax evasion. Remedies may include back taxes, penalties, negotiated settlements, and, in some systems, reduced sanctions for voluntary disclosure.

Detection and enforcement rely on audits, reporting requirements, data sharing among institutions, whistleblower reports, and increasingly on automated analytics and cross-border information exchange. Distinctions are usually drawn between inadvertent errors, negligence, and intentional concealment; intent often affects the severity of sanctions.

Prevention measures include clear reporting rules, compliance programs, taxpayer education, and incentives for voluntary disclosure. Nondéclaration raises policy tensions between enforcing legal obligations and protecting privacy or avoiding excessive administrative burdens.