Tax amnesty is a program for taxpayers who have defaulted their tax payments in corresponding years. This program is implemented to curb the problem of tax evasion and money laundering. Nowadays, many countries are implementing tax amnesty programs to collect predefined amount tax from tax defaulters. It is a type of punishment program to punish the taxpayers, who do not pay qualified amount of tax per year. However, this program has different features and functions in different countries; but the main of all of them is same.
For your kind information, if you have not paid your income tax or you have paid tax below the qualified amount, then you should immediately pay the qualified amount of tax immediately because if the tax investigation starts, then you may be booked for tax evasion or money laundering case. In addition, the tax collected via tax amnesty programs are put in different accounts.