Skip to main content

Section 60

Offences by members and staff of the Authority (TPA 2nd Sch Para 21)

A member of the Authority, staff or other person having any duty to perform pursuant to any written law relating to any matter under this Act— 
(a) makes, in any record, return or other document which they are required to keep or make, an entry which they know or have reasonable cause to believe to be false, or do not believe to be true; 
(b) wilfully refuses to do anything which they know or have reasonable cause to believe is required to be done by them under this Act or other written law; 
(c) interferes with any other person or process under this Act, so as to defeat the provisions or requirements of this Act; 
(d) where required under this Act or any other law to do anything to give effect to the provisions of this Act, fails to do such thing; 
(e) without reasonable cause does or omit to do anything in breach of his or her duty under this Act; 
(f) wilfully contravenes the provision of this Act to give undue advantage or favour to another person 
(g) fails to prevent or report to the Authority or any other relevant authority, the commission of an offence committed under this Act, commits an offence and is liable on conviction, to a fine not
exceeding one million five hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.

Next

Comments

Popular posts from this blog

VAT notes

NOTES OF VAT Six Months to claim - S.17(2) Input tax shall be allowable for a deduction within six months after the end of the tax period in which the supply or importation occurred. Documents for Claim: -  S.17(3) Original tax invoice/Certified Copy, customs entry, customs receipt, credit note, debit note.

New Search