One of the flagship measures of the law n ° 56 of December 27, 2018 carrying the finance law for the year 2019 is the tax amnesty which covers the following areas:
- Assembly Tax Act
- Amnesty for other taxes, duties and taxes
- Total Abolition of Control Penalties, Late Collection Penalties and Claims Costs Related to Tax Claims
- Partial subscription of the remainder of the amount of the penalties and pecuniary sanctions remaining to be paid
- The reduction of the amount of customs penalties
- Exemption of administrative penalties in case of spontaneous adjustment of omissions or in case of filing of amending declarations
In all cases, it is planned to abandon the penalties and reschedule the principal according to a payment schedule set by an order of the Minister of Finance.