Tax Amnesty Law & Legal Definition
Tax amnesty is an opportunity for a particular group of taxpayers to disclose incomplete or unreported information about previous tax periods. Tax amnesty requires specific group of taxpayers to pay certain amount relating to previous tax liability including penalties and interest without fear of criminal prosecution. In certain cases, legislation imposes greater penalties on those who are eligible for amnesty, but do not take it. Generally, when an authority begins an investigation about the past due tax, tax amnesty expires.
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