On 9 March 2023, the Bill was
accepted by the Parliament and tax amnesty will enter into force once approved by the
President.
Tax amnesty provides restructuring of the finalized and non-finalized tax receivables,
tax base increase for income and corporate income tax, VAT and Withholding Tax
on certain payments. Tax amnesty will cover calendar years 2018, 2019, 2020, 2021
and 2022.
Source: EY
