Guide to the Small Business Tax Amnesty

Government recognises the importance of small businesses to the national economy, for “without small businesses many of our people would be without jobs and an honest way to make a living”.

The small business tax amnesty is intended to give small businesses the chance to regularise their tax affairs without punishing them for failing to do so in the past.

• The Small Business Tax Amnesty
• Overview: key points of the small business tax amnesty
• Categories of persons who qualify to apply for amnesty
• Period for applying for amnesty
• Information and disclosure required in the application
• Evaluation and approval of an application for amnesty
• The amnesty levy
• Time for payment of the amnesty levy
• Extent of the tax relief granted to a successful applicant for amnesty

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