The process must be initiated by the taxpayer (not triggered by an audit, investigation, or proceedings already underway), be complete (all unreported items must be disclosed), and be accompanied by the taxpayer’s active cooperation, who must provide all requested supporting documents and make every effort to pay the taxes owed. It is valid only if the tax authorities are not already aware of the relevant facts. Exemption from criminal penalties is granted only once in a taxpayer’s lifetime, subject to compliance with all legal conditions.