1.Before a criminal action is instituted, FTA may enter into reconciliation on Tax Evasion crimes and the deliberate abstention from the payment of the Administrative Fines set forth in this Decree-Law or the Tax Law against the payment of the full Payable Tax and Administrative Fines. FTA may, before instituting a criminal action, reconcile the crimes set forth in Clause (4) of Article (25) above after the amounts defined by the Executive Regulations are paid. 2.The Public Prosecution may, after the criminal action is instituted and before a judgment on conviction is rendered, order reconciliation on the crimes referred to in Clause (1) above against the payment of the full Payable Tax and Administrative Fines, plus an amount equivalent to a percentage of the evaded Tax, as defined by the Executive Regulations, or the amounts defined by the Executive Regulations for the crimes set forth in Clause (4) of Article (25) above. 3.The Public Prosecution may, after a judgment on conviction is rendered, order reconciliation on the crimes referred to in Clause (1) above against the payment of the full Payable Tax and the Administrative Fines, plus an amount equivalent to a percentage of the evaded Tax, as defined by the Executive Regulations, or the amounts defined by the Executive Regulations for the crimes set forth in Clause (4) of Article (25) above. 4.The reconciliation under Clauses (2) and (3) above shall be after consulting FTA. 5.The reconciliation shall entail the lapse of criminal proceedings and the revocation of effects arising therefrom. The Public Prosecution shall order a stay of execution of the penalties imposed where the reconciliation is made during the execution thereof, even if the judgment has become final. 6.The Executive Regulations shall define the conditions, controls and procedures of reconciliation set forth in this Article.
Interpretation and application must be checked against the official text and current version.