Kenya | |||||
Tax evasion and other tax offences |
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id : 3  cat : Litigation   | |||||
What are the key elements that constitute tax evasion and other main criminal tax offences in your jurisdiction? |
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Asked by : John Maina
DOQ : 2017-01-30 17:24:21 |
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Answer |
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A person is guilty of the offence of tax evasion if he, without reasonable excuse: • Fails to provide a full and true return. • Fails to keep records and proper books of account. • Fails to produce any document for the inspection of the Commissioner of the Kenya Revenue Authority (Commissioner). • Fails to account for tax in accordance with the provisions of the law. • Makes an incorrect return by omitting or understating income. • Makes an incorrect statement in a return. • Provides incorrect information in relation to any matter affecting the liability to tax of another person. • Prepares or maintains, or authorises the preparation or maintenance of, false books of account. • Makes use of fraud, or authorises the use of fraud. |
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Answered by : Admin
DOA : 2017-02-25 |
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