No. t 2018 the :\ational Prosecuting Authority shall not to the e.\.tent of the amnestied conduct, he deemed to be criminal conduct. 33 Scope of amnesty ( l) A tax amnesty may be applied for in respect of any unpaid tax that is a covered tax. (2) l 'nder the amnesty, taxpayers arc absolved of the obligation to pay or incur-(a) interest relating to unpaid taxes described in subsection (I); and (h) penalties relating to co\'Cred tax. (.1) The amnesty shall not extend to the principal amount of any covered tax due and payable. (-1-) Subject to the conditions set out in tins Part, when an amnesty is granted for any covered tax, it shall preclude the Authority and the :\ational Prosecutin_!! Authority from prosecuting any offender or imposing administrative penalties for-- 34 (a) false declarations or evasion of covered tax; (b) not having made the returns or payments of co\·ercd tax in due time; (c) non-payment of covered tax or non-submission of returns of covered tax; (d) fraud, negligence or wilful det~mlt with respect to covered ta:\.. Application for and granting of amnesty (I) A person who, but for this Part, would be liable(a) to any civil or administrative penalty; and (h) to be prosecuted by the :\'ational Prosecuting Authority; for non-payment of tax that is a covered tax conm1itted or occurring during the amnesty period may, no later than the 30th June, 2018, apply for anmesty in tem1s of this Part. (2) An application for anmesty shall be in writing and in a fom1 as shall be prescribed by the !\linister. (3) An application for amnesty shall only he considered if it is lodged with any office of the Authority by the 30th June, 2018. (-!.) An amnesty shall be granted only upon the applicant having made full disclosure in conformity with such conditions as may be prescribed by the !\ linister, in respect of unpaid taxes, and upon having pnwided such suppm1ing documents in connection with the application for the amnesty as may be required. (5) l ;n!ess the Conm1issioner-General requires further infonnation from the applicant in connection with his or her application. the Conunissioner-Gcneral shall deternline every application for an amnesty within ten days from the date of receiving the application. 35 Eligibility for amnesty Any application for anmesty shall be invalid in respect of any action resulting in the seizure or forfeiture of any property or goods, which action commenced before the 1st Decemb<.~r. 2017. 36 Payment conditions (I) When an anmesty is gmnted, the covered taxes due shall he payable as set out on the payment schedule form as detennined by the Commissioner-General, and, sa\'e as may otherwise he allmved or directed by the Commissioner-General under subsection (2). is to be paid no later than the .10th June, 2018. 15