Tax amnesty is a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax. In some cases, legislation extending amnesty also imposes harsher penalties on those who are eligible for amnesty but do not take it. Tax amnesty is one of voluntary compliance strategies to increase tax base and tax revenue. Tax amnesty is different from other voluntary compliance strategies in part where tax amnesty usually waives the taxpayers' tax liability.
Introduction of Amnesty scheme in any fiscal year is to help State treasury raising tax revenues, adding beneficiaries in tax base who have not declared their assets previously. The main purpose of inception of this scheme is to replicate the economy and encouraging individuals to declare their wealth as it may arises. Under this scheme the beneficiary just has to pay some tax on the total assets which are declared in Amnesty scheme. State introduce this scheme when they believe that individuals are hiding their wealth from the tax authorities.  
Tax revenues raised through these schemes are used for the well being of State. Every individual, company has to report annually on their business activities in their tax return, file to Revenue and Tax authorities of State. Those who remains transparent in declaring their assets and liabilities to the tax authorities do not get inquiries or investigations instead.
Tax Amnesty scheme is beneficial for those who has been hiding or not declaring their assets fair & transparently for years, can make it assets legitimate by declaring them whether they exist within or outside Country. 
When such schemes are introduced State Revenue and Tax department give time to declare their wealth without any penalty. Once time elapses there will be penalty addition to original Amnesty tax rate.
In 2014, in the first amnesty ever offered in Australia, thousands of rich Australian came forward to declare billions of dollars in untaxed assets and income stashed in bank accounts in Switzerland and in other countries. The vast majority of voluntary disclosures were related to income and shares.
Canada has a tax amnesty under both the Income Tax Act for income tax related offences and under the Excise Tax Act for GST/HST (goods and services tax/ harmonized sales tax) matters. The tax amnesty is referred to by the Canada Revenue Agency as the Voluntary Disclosure Program (VDP) and has its statutory authority under subsection 220(3.1) of the Income Tax Act and the sections 88 and 281.1 of the ETA which set out the rules for taxpayer relief applications. This relief is available for a 10-year period prior to the date of filing and covers unfiled tax returns and unfiled information returns such as offshore asset forms T1135 or T1134, as well as tax evasion in the form of unreported income or over claimed expenses or deductions. Eligible taxpayers will receive full penalty relief, will avoid any possible tax evasion prosecution and may obtain some interest reductions.See more details at Canadian Tax Amnesty.
In 2004 Germany granted a tax amnesty in connection with tax evasion.
On September 30, 2010, the Hellenic Parliament ratified a legislation pushed through by the Greek government in an effort to raise revenue, granting tax amnesty to millions of Greek citizens by paying just 55 percent of the outstanding debts. In 2011, the European Commission requested Greece to modify its tax legislation as its tax amnesty was considered discriminatory and incompatible with European Union treaties.
After several tax amnesties program launched in 1964, 1984 and 2008, Indonesia has applied another tax amnesty in 2016. Finally, after 3 consecutives 3 months periods in 2016 and 2017, ended on March 31, 2017, repatriation commitment was Rp 146.6 trillion, but the realization was Rp 128.3 trillion or about $9.61 billion. While asset declaration was Rp 4,855 trillion from 956 thousands tax payers. The result is very successful. It is new world record, tumbles 2009 Italy tax amnesty program with Rp 1,179 trillion and repatriated Rp 59 trillion.
In 2009 the Italian tax amnesty subjected repatriated assests to a flat tax of 5%. In total around €80 billion in assets were declared, which resulted in tax revenues of €4 Billion. The Bank of Italy estimated that Italian citizens held around €500bn in undeclared funds outside the country.
Portugal introduced tax amnesties in 2005 and 2010.
In 2012 the Spanish Minister of Economy and Competitiveness Cristóbal Montoro announced a tax evasion amnesty for undeclared assets or those hidden in tax havens. Repatriation would be allowed by paying a 10 percent tax, with no criminal penalty.
Many U.S. states have had tax amnesties. The City of Los Angeles collected $18.6 million in its 2009 tax amnesty program, claiming that the amount was $8.6 million more than was expected and that businesses saved $6.7 million in penalties. The state of Louisiana brought in $450 million from its 2009 tax amnesty program, three times more than what was expected, according to Republican Governor Bobby Jindal.
The IRS Criminal Investigation Division has had a longstanding practice of granting tax amnesty to taxpayers who have committed tax crimes, usually tax evasion. Following World War II, it was the administrative policy of the Internal Revenue Service to provide amnesty from criminal prosecution to taxpayers who voluntarily disclosed their underpayment of taxes. Although protected from criminal prosecution, such taxpayers still were subject to any civil penalties or interest that applied with respect to the delinquent taxes.
In a 2007 United States Senate bill that did not become law, a tax amnesty for illegal immigrants was proposed. The tax amnesty was supported by then-president George W. Bush and his Homeland Security Secretary Michael Chertoff.
On June 26, 2012, IRS Commissioner Doug Shulman said the IRS offshore voluntary disclosure programs has so far collected more than $5 billion in back taxes, interest and penalties from 33,000 voluntary disclosures made under the first two programs.
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