Article 27 - Reconciliation in Tax Evasion Crimes

Prior to initiating a criminal case, the Authority may reconcile in Tax Evasion crimes and deliberate failure to settle the Administrative Penalties stipulated in this Decree-Law or the Tax Law, in return for full settlement of Payable Tax and Administrative Penalties. The Authority may, before initiating a criminal case, reconcile in the crimes stipulated in Clause 4 of Article 25 of this Decree-Law after settlement of the amounts specified in the Executive Regulation.

The Public Prosecution, after initiating a criminal case and before a conviction judgment is issued, may reconcile in the crimes stipulated in Clause 1 of this Article in return for full settlement of Payable Tax and Administrative Penalties, in addition to an amount equal to a percentage of the Tax evaded specified in the Executive Regulations , or the amounts that are specified in the Executive Regulations in relation to the crimes stipulated in Clause 4 of Article 25 of this Decree-Law.

The Public Prosecution, after a conviction judgement is issued, may reconcile in the crimes stipulated in Clause 1 of this Article in return for full settlement of Payable Tax and Administrative Penalties, in addition to an amount equal to a percentage of the evaded Tax specified in the Executive Regulations , or the amounts specified in the Executive Regulation with regard to the crimes stipulated in Clause 4 of Article 25 of this Decree-Law.

Reconciliation in accordance with Clauses 2 and 3 of this Article shall be after seeking the opinion of the Authority.

Reconciliation shall result in the termination of the criminal case and the annulment of the consequences thereof, and the Public Prosecution shall order the suspension of the execution of the penalties imposed by court if the reconciliation is made during its execution, even after the judgement has become final.

The Executive Regulations shall specify the conditions, controls and procedures for reconciliation stipulated in this Article.