Tax Amnesty on Delinquencies Skills Training ManualA tax amnesty is a general pardon or intentionaloverlooking by the State (Republic of thePhilippines) of its authority to impose penaltieson persons otherwise guilty of evasion orviolation of a revenue or tax law. It partakes of anabsolute forgiveness or waiver by the governmentof its right to collect what is due it and to give taxevaders who wish to relent a chance to start witha clean slate. A tax amnesty, much like a taxexemption, is never favored