Assertion: tax amnesty | /r/HasProperty | immunity
Facets:
value: under the national internal revenue code
type: OTHER
value: for failure
type: PURPOSE
value: necessarily
type: MANNER
Source sentences:
text: Tax amnesty necessarily includes immunity from civil, criminal and civil penalties under the National Internal Revenue Code for failure to pay taxes for taxable year 2017 and prior years; immunity from investigations or suits relating to the assets, liabilities, net worth and the taxes subject of the amnesty; confidentiality of any information or data contained in the tax amnesty return, statement of total assets (STA), or statement of assets, liabilities and networth (SALN), and the fact that these data cannot used in an investigation or prosecution; the fact that these tax payer records cannot be examined by the BIR and that the STA and SALN shall be conclusively presumed as true, correct, and final.