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Ευνοϊκή και για όσους υπέβαλαν από την 1η Ιανουαρίου του 2000 έως τις 30 Σεπτεμβρίου του 2016, λανθασμένες ή ελλιπείς δηλώσεις πληροφοριακού χαρακτήρα, καθώς και για όσους δεν υπέβαλαν καν τέτοιες δηλώσεις είναι η ρύθμιση για την οικειοθελή αποκάλυψη φορολογητέας ύλης παρελθόντων ετών των άρθρων 57-61 του ν. 4446/2016.
