(1) Where any offence under this Act is committed by an
employee or agent, the person by whom that employee or
agent is employed shall also be culpable for that offence
unless he or she proves to the satisfaction of the court that
he or she did not know, and could not reasonably be expected
to know, that the act or omission constituting the offence was
taking place and that he or she took all reasonable steps to
ensure that the offence was not committed. (2) Where an offence under this Act has been committed by a
body corporate, every person who, at the time of the
commission of the offence, was a director, general manager,
secretary, or other similar officer of the body corporate, or
was acting or purporting to act in that capacity, shall also be
culpable for that offence, unless he or she proves that the
offence was committed without his or her consent or
knowledge and that he or she exercised all the diligence to
prevent the commission of the offence that he or she ought to
have exercised having regard to the nature of his or her
functions in that capacity and in all circumstances.
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.
Comments
Post a Comment