ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
33. Offences
Edition: 2023-07-01 · In force
33. Offences
(1)A person who—(a)knowingly makes any false statement, false claim for a refund, produces any false document or information, or makes any false return concerning any material particular relating to any matter under this Act;(b)not being a registered person or being a person who has ceased to be a registered person, holds himself out as a registered person;(c)fails to keep, retain, or maintain accounts, documents, or records as required under this Act; or(d)is knowingly concerned in or involved in the taking of steps with a view to the fraudulent evasion of tax by him or by any other person,commits an offence and shall be liable on conviction to a fine not exceeding four hundred thousand shillings or double the tax evaded, whichever is the higher, or to imprisonment for a period not exceeding three years, or to both.(2)Where a person is convicted of an offence under this section, the court may, in addition to any penalty which may be imposed, order the forfeiture of any taxable supplies which have passed in connection with the commission of the offence or, if the taxable supplies cannot be forfeited or cannot be found, of such sum as the court shall assess as the value of the taxable supplies.