What is the justification of the de minimis rule put forth by any government? The efficiency of the procedure is one explanation. In case a tiny amount or transaction gets processed in the same way as a larger amount or transaction does, there will be wastage in the administration of the process. De minimis definition is done for low value things. There could be de minimis tax provisions in some cases. What is de minimis in layman's terms? De minimis is a rule which offers proportional treatment to trivial things.