Criminal prosecution does not shield tax evaders from paying up claims

Deliberate failure to file tax returns, gross under-declaration or omission of income, concealment of income, falsification of records, and the claiming of fraudulent refunds constitute prosecutable tax offences.

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It is a fundamental principle of tax administration that a person suspected of evasion must not be permitted to benefit from their wrongdoing.

Therefore, criminal prosecution does not preclude the recovery and payment of taxes due, nor does the settlement bar prosecution.

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