Taxable persons who report themselves for an offence under this Act before it comes to the attention of the competent authority will not be prosecuted if:
they assist the authority in a reasonable manner in establishing the tax payable or refundable; and
they make a serious effort to pay the tax due or refundable.
Non-taxable persons who report an offence under this Act that they have committed or have participated in will not be prosecuted.
A legal entity reports itself through its executive bodies or representatives. Joint and several liability under Article 12 paragraph 3 ACLA1of the executive bodies or of the representatives does not apply and no prosecution will be brought.
A correction of the return under Article 72 paragraph 2 qualifies as self-reporting.