The extensive and, in terms of the percentages of penalties and interest forgiven, extended tax amnesty ended yesterday and there is no delinquent taxpayer who can put forward a plausible excuse for not taking advantage of the break.

For not only did the final waiver level - 70 per cent - far exceed the 50 per cent which was initially announced, but the absolute amnesty, if you will, of 100 per cent was given for two months instead of one.

In addition, the Inland Revenue Department has encouraged persons who have not been able to settle their bills to enter into discussions and an arrangement with them. This is a clear recognition of not only tough economic times, but also the natural reticence of a tax delinquent to come in from the cold.

Until the Government tots up the intake and announces the final figures, we can only speculate if the $20-billion target which was set has been reached or even exceeded. However, we do know that with $2.1 billion collected just over a month into the amnesty, as was reported in this newspaper on May 21, the drive was off to a flying start.

And by July, 3,000 new persons had been added to the Inland Revenue Department's list of taxpayers, representing not simply a one-off intake but a sustainable source of legitimate revenue for the public coffers.

Pursue tax delinquents

So we expect that the Government will now aggressively pursue tax delinquents, having given all the opportunity for payment, in full or part, or dialogue. And we hope to see those who are determined to leave the burden of funding the public purse to others, while continuing to enjoy the facilities provided, forced to cough up what they owe or face the full weight of the law.

There is, however, the other side of the tax amnesty equation, for while delinquents owe taxes, the Government owes it to the people of the country to spend the revenue it collects judiciously. And while we accept that even if the $20-billion target is reached, it will be far from sufficient to address all the social ills and shortcomings which need to be addressed, we know that the money which has been collected can be put to good use.

So it must. It must not be wasted, giving tax delinquents the satisfaction of being able to say 'I told you so', of being able to justify their actions by pointing to rampant corruption and wastage within government.

The Government, therefore, should have no more tax excuses. We cannot have an amnesty (and sourcing the funds to make substantial payments must have been stressful for many of those who have paid up) and then have the auditor general tell us next year that it was all in vain.

After all, a tax amnesty and the windfall revenue it rakes in create expectations of financial prudence which have implications for future tax compliance.

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