Voluntary Disclosure Progamme Update by Moores Rowland

November 2021

The Harmonized Tax Law (HPP) creates a new tax amnesty program (known as the “Taxpayers’ Voluntary Disclosure Programme”).  This program aims to  improve voluntary compliance by taxpayers and is held based on the principles of simplicity, legal certainty, and expediency.  The program will be implemented for 6 months (January 1 to June 30, 2022).

This program consists of 2 policies: