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.
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.
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