 In some countries such as France and Italy, suspects cannot be heard under oath or affirmation and so cannot commit perjury, regardless of what they say during their trial.The rules for perjury also apply when a person has made a statement "under penalty of perjury" even if the person has not been sworn or affirmed as a witness before an appropriate official.An example is the US income tax return, which, by law, must be signed as true and correct under penalty of perjury (see ).