Full and final settlement certificate confirms payment and grants immunity from penalty under the statutory scheme, subject to conditions. Certificate under the Dispute Resolution Scheme, 2008 certifies receipt of payment by a declarant as full and final settlement of determined tax arrears and grants penalty immunity, subject to the Scheme's provisions. The certificate requires withdrawal and proof of withdrawal of any writ, appeal or reference where applicable and is issued and signed by the designated authority for communication to the declarant and relevant tax officers and appellate bodies.