TAX AMNESTY

NATURE OF TAX AMNESTY
1) general or intentional overlooking by the State of its authority to impose penalties on persons
otherwise guilty of evasion or violation of a revenue or tax law
2) partakes of an absolute forgiveness or waiver of the Government of its right to collect
3) to give tax evaders, who wish to relent & are willing to reform a chance to do so

RULES ON TAX AMNESTY
1) Tax amnesty
(a) like tax exemption, never favored nor presumed
(b) construed strictly against the taxpayer (must show complete compliance with the law)

2) Government not estopped from questioning the tax liability even if amnesty tax payments were already received

Reason: Erroneous application and enforcement of the law by public officers do not block subsequent correct application of the statute. The government is never estopped by mistakes or errors of its agents.

Basis: Lifeblood Theory

3) Defense of Tax amnesty, like insanity, is a personal defense.

Reason: Relates to the circumstances of a particular accused and not the character of
the acts charged in the information