tax evasion amnesty

Popular Terms
A rule or law issued by the government to forgive tax debts of previous years to taxpayers. Through this measure the government provides a benefit to taxpayers by allowing them to rectify mistakes or omissions in tax returns without fear of legal actions.

The amnesty is usually established for a fixed period of time and may be related to outstanding tax debts of one or more annual periods. If the taxpayer fails to cancel the debt by taking advantage of the amnesty, and then the evasion is discovered, severe punishment and sanctions apply.



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