V.A.T. Act 2007 - Kenya Revenue Authority

Rev. 2007 VALUE ADDED TAX CAP 476
the Commissioner;
and shall be liable on conviction to imprisonment for a term not exceeding
three years, or to a fine not exceeding eighth hundred thousand shillings.
PART IX - PREVENTION OF EVASION OF TAX
Commissioner
may require
security.
Production of
books, records,
information, etc.
13 of 1995,s. 57.
14 of 1999 S.23
7 of 2002,s.29.
29. The Commissioner may, in order to secure the payment by any person
of any tax, or other sum payable under this Act, require the person concerned to
furnish security thereof in such manner, and in such amount, as may be
prescribed, and any person who, without reasonable excuse, fails to comply
with such requirement within such reasonable time as the Commissioner may
allow shall be guilty of an offence.
30. (1) For the purpose of obtaining full information in respect of the tax
liability of any person or class of persons or any other purposes, the
Commissioner or an authorized officer may require -
(a) the production for examination, at such time and place as he may
specify, any records, books of account, statements of assets and
liabilities, or other documents which he may consider necessary for
such purposes;
(b) the production forthwith, for retention for such period as may be
reasonable for the examination thereof, of any records, books of
account and other documents which he may specify;
(c) any person to attend, at such time and place as may be specified,
for the purpose of being examined respecting any matter or transaction
appearing to be relevant to the tax liability of any person.
Provided that where the person required to produce any records, books
of account, statements of assets and liabilities or other documents for
examination under this section is a bank or financial institution –
(i) the records, books of account, statements of assets
and liabilities or other documents shall not, in the course of the
examination be removed from the premises of the bank or financial
institution or other premises at which they are produced;
(ii) the Commissioner or an authorized officer
carrying out the examination may make copies of such records,
books of account, statements of assets and liabilities or other
documents for purposes of any report relating to the examination;
and
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