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
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