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Provided that those persons who are complicit in tax evasion do not
financially benefit from the crime, the punishment shall be reduced by
half as per the provisions regarding secondary complicity.
In criminal law, “Repetition” means a person charged with com-
mitting a crime commits another crime in a specified time period. As
per Art. 339 of the TPC, this applies also to tax crimes, and the penal-
ties are increased by half if the loss of tax revenue is repeated within 5
years, and by one-quarter if non-compliance is repeated within 2 years.
The principle of “Unification” in criminal law means the commit-
ment of more than one crime through one act, and is also applicable to
tax crimes and penalties.
MISCELLANEOUS
395