Self-disclosure tax evasion
Even though the possibilities of exemption have been exacerbated by a self-disclosure tax evasion , this way out still remains an excellent opportunity to escape legally a partially sensitive punishment. The background of this legal possibility is not the trivialization of such an act, but the prospects for the treasury to open up new sources of money.
In this case, the self-disclosure tax evasion must comply with some formal rules in order to actually develop the desired effect. Such a self-report tax evasion, the perpetrator can also reimburse an accomplice, only this must go completely and to the correct addressee. For example, those who want to cure a tax offense by self-disclosure tax evasion, and this reimbursed to the police, does not meet the required formalities, which the self-disclosure does not have a penalizing effect.
The responsible tax office must, due to the self-disclosure tax evasion be enabled to issue a tax assessment.