Section 48

Production of records (TPA 2nd Sch Para 17)

(1) For the purposes of obtaining full information, whether on a data storage devise or otherwise, in respect of the tax liability of any person or class of persons, or for any other purposes, the Commissioner or an authorised officer may require any person, by notice in writing, to- 

• (a) produce for examination, at such time and place as may be specified in the notice, any records, books of account, statements of assets and liabilities or other documents that are in the person’s custody or under the person’s control relating to the tax liability of any person; 
• (b) furnish such information relating to the tax liability of any person in the manner specified in the notice; 
• (c) attend, at such time and place as may be specified in the notice, for the purpose of giving evidence in respect of any matter or transaction appearing to be relevant to tax liability of any person: 
•      Provided that where the person required to produce any records, books of account, statements of assets and liabilities or other documents for examination under this section is a bank or financial institution – 
•     (i) the records, books of account, statements of assets and liabilities or other documents shall not, in the course of the examination, be removed from the premises of the bank or financial institution or other premises at which they are produced; 
•    (ii) the Commissioner or an authorised officer carrying out the examination may make copies of such records, books of account, statements of assets and liabilities or other documents for purposes of any report relating to the examination; and
•    (iii) all information obtained in the course of the examination shall be treated as confidential and shall be used solely for the purposes of the Act. 

(2) A person who, without reasonable excuse, fails to comply with any requirement made under subsection (1) commits an offence and shall be liable, on conviction, to a fine not exceeding one hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both. 

(3) The Commissioner may require that the information or evidence referred to in subsection (1) be– (a) given on oath, verbally or in writing, and, for that purpose, the Commissioner may administer the oath; or (b) verified by statutory declaration or in any other manner. 

(4) This section shall have effect notwithstanding– 
(a) any law relating to privilege or the public interest with respect to the giving of information or the production of any accounts, documents, or records (including in electronic format); or 
(b) any contractual duty of confidentiality


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