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    <title>COMPOUNDING OF OFFENCES</title>
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      <description>Compounding permits an accused person to obtain immunity from prosecution upon payment of the tax, interest and penalty involved, subject to Commissioner approval. Certain persons and offences are ineligible for compounding, including those previously compounded for specified offences, those accused of particular prohibited categories, and those already convicted. The Commissioner determines the compounding amount within prescribed bounds and, after receiving an application and officer report, may grant compounding and abate criminal proceedings or reject the application within the prescribed timeline using prescribed forms.</description>
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