ADVOKS GLOBAL · KENYA
Refinery Throughput Tax Act
7. Power to enter premise of refinery and inspect documents, etc.
Edition: 1982-07-01 · In force
7. Power to enter premise of refinery and inspect documents, etc.
(1)A person authorized in writing by the Minister may, on production of his authority if so required, enter upon premises owned or occupied by a refinery and may require any proper officer of the refinery to produce for his inspection all books, documents and records relevant to the levy and collection of tax and may take copies thereof or extracts therefrom.(2)Any person who obstructs a person authorized under subsection (1) in the exercise of the powers conferred by that subsection or who fails to comply with a requirement made thereunder shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or imprisonment for a term not exceeding six months, or to both.