Tax Procedures Code Act

Section Application of Act Section This Act shall apply to every tax law specified in Schedule 2 to this Act.

Section Interpretation Section In this Act, unless the context otherwise requires— “ additional assessment ” means an additional assessment made by the Commissioner General under section 25 ; “ advance assessment ” means an advance assessment made by the Commissioner General under section 24 ; “ Authority ” means the Uganda Revenue Authority established by the Uganda Revenue Authority Act; “ business information return ” means a return required to be furnished under section 147 of the Income Tax Act ; “ Commissioner General ” means the Commissioner General appointed under the Uganda Revenue Authority Act; “ Committee ” means the Tax Agents Registration Committee established under section 6 ; “ Competent Authority ” means the department of transport regulation and safety in the Ministry responsible for transport referred to in the Traffic and Road Safety Act ; “ currency point ” has the value assigned to it in Schedule 1 to this Act; “ default assessment ” means a default assessment made by the Commissioner General under section 23 ; “ due date ” means the date by which a tax obligation must be fulfilled under this Act; “ listed institution ” has a meaning assigned to it in the Inco...

Section Registration Section A person liable to pay tax under a tax law shall apply to the Commissioner General for registration in the prescribed manner. The application shall be accompanied by the prescribed evidence of the identity of the person . The Commissioner General shall register a person who has applied for registration if satisfied that the person meets the requirements for registration. Where the Commissioner General refuses to register a person who has applied for registration, the Commissioner General shall serve that person with written notice of the refusal within fourteen days after the refusal, stating the reasons for refusal. Where a person applies for registration as required under a tax law , the Commissioner General may use the information provided for the registration for the purposes of this Act without requiring the person to furnish the same particulars under this Act. Notwithstanding subsection (5) , the Commissioner General may request a person to provide any further information necessary to complete the registration of the person under this Act.

Section Tax Identification Number Section The TIN of a registered taxpayer may be used by a registered tax agent if— The Commissioner General shall, by notice in writing, cancel a TIN if satisfied that— Upon registration, the Commissioner General shall issue to every person registered a TIN . The Commissioner General shall issue one TIN to each person registered. The TIN issued by the Commissioner General shall be used for tax purposes under all tax laws. A person shall state that person ’s TIN on any return, notice, communication, or other document furnished, lodged, or used for the purposes of a tax law . Subject to subsection (6) , a TIN is personal to the person to whom it has been issued and shall not be used by another person. the registered taxpayer has given written permission to the registered tax agent to use the TIN on their behalf; and the registered tax agent uses the TIN only in respect of the tax affairs of the taxpayer . the person is de-registered for the purposes of all tax laws; the TIN has been issued to the person under an identity that is not that person ’s true identity; or the person has been previously issued with the TIN that is still in force. The Commiss...

Section De-registration Section The Commissioner General shall, by notice in writing, de-register a person if— Aperson who is no longer required to be registered for the purposes of a tax law may, in the prescribed manner, apply to the Commissioner General to be de-registered. that person has applied for de-registration and the Commissioner General is satisfied that the person is no longer required to be registered; or that person has not applied for de-registration but the Commissioner General is satisfied that the person is eligible for de-registration. De-registration takes effect from the date specified in the notice of de-registration. Aperson who is de-registered shall comply with any requirements relating to de-registration as specified under the tax law to which the registration relates.

Section Accounts and records Section Subject to subsections (2) and (4) , every taxpayer shall, for the purposes of a tax obligation— maintain, in the English language, records including in electronic format, as may be required to determine the taxpayer ’s tax liability under a tax law ; maintain the record so as to enable the taxpayer 's tax liability under the tax law to be readily ascertained; and retain the record for five years after the end of the tax period to which it relates or other period as specified in the tax law . Where, at the end of the time specified in subsection (1)(c) , a record is necessary for a proceeding commenced before the end of the five-year period, the person shall retain the document until all proceedings have been completed. A mode of record keeping shall contain sufficient transaction information and, in the case of a record in electronic format shall be capable of being retrieved and converted to a standard record format equivalent to that contained in an acceptable paper record . The Commissioner General may, on the application of a taxpayer who wishes to keep records in a language other than English or in a currency other than Uganda Shillings, a...

Section Furnishing of tax returns Section The following are tax returns for the purposes of this Act— For purposes of subsection (7) , the applicable time frame for lodging a return shall be as follows— in the case of the Lotteries and Gaming Act a licensed person shall furnish returns with the Commissioner General as follows— A person required to furnish a tax return under a tax law shall submit the return in the prescribed form and in the manner determined by the Commissioner General . Where a person does not furnish a tax return under subsection (1) , the Commissioner General may at the person’s cost, by notice in writing, appoint another person to prepare and furnish the return on behalf of that person. A return furnished under subsection (2) shall be treated, for all the purposes of the tax law under which the return is required to be furnished, to be the return of the person required to furnish the return. Where the Commissioner General is not satisfied with a tax return furnished by a person , other than a self-assessment return , the Commissioner General may, by notice in writing, require the person who has furnished the return to provide a fuller or further tax return . A...

Section Certification of tax return by tax agent Section A tax agent who prepares or assists in the preparation of a tax return of a taxpayer shall provide the taxpayer with a signed certificate in the prescribed form— stating the sources available to the tax agent for the preparation of the return; and certifying that the tax agent has examined the documents of the taxpayer and that, to the best of the tax agent ’s knowledge, the return together with any supporting documentation, reflects the correct data and transactions to which it relates. A tax agent who does not provide the certificate referred to in subsection (1) shall in writing specify to the taxpayer the reasons for not providing the certificate. A tax agent who prepares or assists in the preparation of a tax return of a taxpayer shall make a declaration in the taxpayer ’s return stating whether a certificate under subsection (1) or a statement under subsection (2) has been provided to the taxpayer. A tax agent shall when required to do so by notice in writing from the Commissioner General , produce to the Commissioner General a copy of the certificate under subsection (1) or the statement provided to the taxpayer under...

Section Power of Commissioner General to require tax returns in certain cases Section This section applies where, during a tax period — The Commissioner General may, by notice in writing and at any time during the tax period , require— a taxpayer has died; a taxpayer becomes bankrupt, wound up, or goes into liquidation; a taxpayer is about to leave Uganda permanently; or the Commissioner General otherwise considers it appropriate. the taxpayer or the taxpayer ’s representative to furnish a tax return for the tax period by the date specified in the notice being a date that may be before the date that the return for the tax period would otherwise be due; and the taxpayer or taxpayer ’s representative to pay any tax due under the return. Where a taxpayer is subject to more than one tax , this section applies to each tax separately.

Section Extension of time to furnish tax return Section A person required to furnish a tax return may apply in writing to the Commissioner General for an extension of time to furnish the return. An application under subsection (1) shall be made by the date on which the return is required to be furnished or made. Where an application has been made under subsection (1) and the Commissioner General is satisfied that the person is unable to furnish the tax return by the due date because of any reasonable cause, the Commissioner General may, by notice in writing, grant the person an extension of time to furnish the return. The extension of time granted under subsection (3) shall not exceed an aggregate period of ninety days. An extension of time granted under this section does not change the date for payment of the tax due as specified in the tax law under which the tax return is required to be furnished and interest remains payable on the unpaid tax from the date the tax was originally due. The Commissioner General may allow an application for the extension of time after the expiry of the due date if the Commissioner General is satisfied that the failure to furnish a tax return was due...

Section Tax stamps Section A person dealing in goods, whether locally manufactured or imported, shall affix a tax stamp on any goods locally manufactured or imported as may be prescribed by the Minister under subsection (3) . The Commissioner General shall prescribe the manner in which a tax stamp is to be affixed to goods. The Minister shall, by statutory instrument, prescribe the locally manufactured or imported goods on which tax stamps shall be affixed.

Section Penal tax relating to tax stamps Section A taxpayer who fails to affix a tax stamp on goods prescribed under section 20(3) or to activate tax stamps is liable to pay a penal tax equivalent to double the tax due on the goods or two thousand five hundred currency points, whichever is higher. Any person who prints over or defaces a tax stamp affixed on goods prescribed under section 20(3) is liable to pay a penal tax equivalent to double the tax due on the goods or one thousand currency points, whichever is higher. Any person found in possession of goods prescribed under section 20(3) , on which a tax stamp is not affixed, is liable to pay a penal tax equivalent to double the tax due on the goods or two thousand five hundred currency points, whichever is higher. Any person who attempts to acquire or who acquires or sells a tax stamp without the authority of the Commissioner General commits an offence and is liable, on conviction, to a penalty equivalent to double the tax due on the goods or five hundred currency points, whichever is higher. Where the offender under subsection (4) attempts to acquire or acquires or sells a tax stamp without goods, the offender is liable, on con...

Section Self-assessment Section The following are self-assessment returns for the purposes of this Act— A taxpayer who has submitted a self-assessment return in the prescribed form for a tax period is treated as having made an assessment of the amount of tax payable, including a nil amount, for that period being the amount set out in the return. Where a taxpayer liable to income tax has submitted a self-­assessment return in the prescribed form for a year of income and the taxpayer has an assessed loss for the year, the taxpayer is treated, as having made an assessment of the amount of the loss for that year being that amount set out in the return. Where a taxable person has submitted a self-assessment return in the prescribed form for a tax period and the taxable person has an excess input tax credit carried forward for that tax period , the taxable person is treated, as having made an assessment of the amount of the excess input tax credit carried forward for that tax period being that amount set out in the return. Where a taxpayer electronically completes and submits a prescribed form for a tax return that tax return is a self-assessment return despite the form having pre-filled...

Section Default assessment Section Where a taxpayer fails to furnish a self-assessment return for a tax period as required under a tax law , the Commissioner General may, at any time, make an assessment as follows— The Commissioner General shall serve a taxpayer assessed under subsection (1) with notice, in writing, of the assessment specifying— in the case of an assessed loss under the Income Tax Act , the amount of the assessed loss of the taxpayer for the period; in the case of an excess input tax credit under the Value Added Tax Act, the amount of the excess input tax , credit of the taxpayer for the period; or in any other case, the tax payable by the taxpayer for the tax period . the amount of tax assessed, assessed loss, or excess input tax credit, as the case may be; the amount of penal tax and interest, if any, payable in respect of the amount assessed; the tax period to which the assessment relates; the due date for payment of the tax , penal tax and interest; and the manner of objecting to the assessment. The service of a notice of an assessment under this section does not change the due date for payment of the tax payable under the assessment as determined under the tax...

Section Advance assessment Section Subject to subsection (3) , the Commissioner General may make an assessment for a tax period in relation to a taxpayer to whom section 18 applies— An assessment made under subsection (2) — The Commissioner General shall serve a taxpayer assessed under subsection (2) with notice, in writing, of the assessment specifying— This section applies to a taxpayer specified in section 18 and where the Commissioner General is satisfied that there is a risk that a taxpayer may delay, obstruct, prevent, or render ineffective payment or collection of tax that has not yet become due. in the case of an assessed loss under the Income Tax Act , of the amount of the assessed loss of the taxpayer for the period; in the case of an excess input tax credit under the Value Added Tax Act, of the amount of the excess input tax credit of the taxpayer for the period; or in any other case, of the tax payable by the taxpayer for the period. Subsection (2) applies only if the taxpayer has not submitted a return as required by section 18 . may be made before the date on which the taxpayer ’s tax return for the period is due; and shall be made in accordance with the tax law in fo...

Section Additional assessment Section The Commissioner General may make an additional assessment amending a tax assessment made for a tax period to ensure that— An additional assessment under subsection (1) may be made— in any other case, within three years after the date— Where the Commissioner General has made an additional assessment under this section, the Commissioner General shall serve the taxpayer with notice, in writing, of the additional assessment specifying— for an assessed loss under the Income Tax Act , the taxpayer is assessed in respect of the correct amount of the assessed loss for the period; for an excess input tax credit under the Value Added Tax Act, the taxpayer is assessed in respect of the correct amount of the excess input tax credit for the period; or in any other case, the taxpayer is liable for the correct amount of tax payable in respect of the period. at any time, if fraud or any gross or wilful neglect has been committed by, or on behalf of the taxpayer , or new information has been discovered in relation to the tax payable by the taxpayer for a tax period ; in the case of an additional assessment , within three years from the date of service of the n...

Section Objection to tax decision Section Where a taxpayer lodges an objection to a tax assessment for a tax period , the Commissioner General may consider the objection if the taxpayer — The Commissioner General may make a decision on an objection— A person who is dissatisfied with a tax decision may lodge an objection with the Commissioner General within forty-five days after receiving notice of the tax decision . An objection shall be in the prescribed form and shall state the grounds upon which it is made and contain sufficient evidence to support the objection. has furnished the return to which the assessment relates in the case of a default or advance assessment ; has paid the tax due under the return to which the assessment relates together with any penalty or interest due. A person may apply, in writing, to the Commissioner General for an extension of time to lodge an objection and the Commissioner General may, if satisfied with the grounds upon which the application is made, grant an extension for such period as the Commissioner General may determine. to a tax assessment , affirming, reducing, increasing, or otherwise varying the assessment to which the objection relates;...

Section Review of objection decision Section A person dissatisfied with an objection decision may, within thirty days after being served with a notice of the objection decision , lodge an application with the Tribunal for review of the objection decision . A person dissatisfied with a decision of the Tribunal may, within thirty days after being served with a notice of the decision, lodge an application with the High Court for review of the decision.

Section Burden of proof Section In any proceeding under this Act— for a tax assessment , the burden is on the taxpayer to prove that the assessment is incorrect; or for any other tax decision , the burden is on the person objecting to the decision to prove that the decision should not have been made or should have been made differently.

Section Remission of tax Section Where the Commissioner General is of the opinion that the whole or any part of the tax payable under a tax law by a taxpayer cannot be effectively recovered by reason of hardship, impossibility, undue difficulty or the excessive cost of recovery, the Commissioner General may refer the taxpayer ’s case to the Minister . Where a taxpayer ’s case is referred to the Minister under subsection (1) and the Minister is satisfied that the tax due cannot be effectively recovered, the Minister shall, with the approval of Parliament, remit in whole or part, the tax payable by the taxpayer. For the purposes of this section, “ tax ” includes interest and penal tax .

Section Tax due and payable by Government Section The Minister shall pay any tax due and payable by Government, arising from a commitment made by Government to pay tax on behalf of a person or owing from Government as counterpart funding for aid-funded projects. For the avoidance of doubt, customs duty shall be levied on goods for use by the Government.

Section Deferment of payment of tax Section A person registered as a tax payer under section 3(1) of this Act and who was liable to pay tax on or after 1st April, 2020 and before 30th June, 2020 shall have his or her liability to pay the tax deferred until 31st December, 2020. The deferral referred to under subsection (1) shall apply only to a person who is a registered tax payer involved in the business of education, tourism, manufacturing, horticulture or floriculture. A person registered as a tax payer under section 3(1) of this Act and who was liable to withhold tax under section 126 of the Income Tax Act on or after 1st April, 2020 and before 30th June, 2020 shall have his or her liability to pay the tax withheld deferred until 31st December, 2020. No interest or penalty shall accumulate on the outstanding amount of tax during the period referred to in subsections (1) and (3) .

Section Waiver of interest and penalty Section Any interest and penalty outstanding as at 30th June, 2020, is waived.

Section Waiver of interest and penalty on payment of principal tax Section Any interest and penalty outstanding as at 30th June, 2023, shall be waived where the taxpayer pays the principal tax by 31st December, 2023. Where the taxpayer pays part of the principal tax outstanding as at 30th June, 2023 by the 31st December, 2023, the payment of interest and penalty shall be waived on a pro-rata basis.

Section Access to premises, records and data storage devices Section For the purposes of administering any provision of a tax law , the Commissioner General — shall have at all times and without prior notice, full and free access to— The occupier of the premises or place in which an exercise of power under subsection (1) relates shall provide all reasonable assistance and facilities necessary for the effective exercise of the power including— This section has effect despite— any premises or place; any record , including a record in electronic format; or any data storage device; may make an extract or copy from any record , including a record in electronic format, of any information relevant to a tax obligation ; may seize any record that, in the opinion of the Commissioner General , affords evidence which may be material in determining the correct tax liability of any person ; may seize a data storage device that may contain data relevant to a tax obligation ; and may retain any record or data storage device seized under this section for as long as it is required for determining the obligation and liability of the taxpayer , including any proceedings under this Act. The Commissione...

Section Notice to obtain information or evidence Section The Commissioner General may, for the purpose of administering any provision of a tax law , require any person , by notice in writing, whether or not liable for tax — The Commissioner General may require the information referred to in subsection (1) to be— This section has effect despite— to furnish, within the time specified in the notice, any information that may be stated in the notice; or to attend at the time and place designated in the notice for the purpose of being examined by the Commissioner General concerning the tax affairs of that person or any other person , and for that purpose the Commissioner General may require the person to produce any record , including an electronic format, in the control of the person . If the notice under subsection (1) is not served on a person in accordance with section 90 , the notice may be published in any widely circulated newspaper in Uganda and publication in such newspaper is treated as service for the purposes of this section. given on oath and, for that purpose, the Commissioner General may administer the oath; or verified by statutory declaration or otherwise. Where a taxpay...

Section Tax clearance certificate Section A taxpayer providing a passenger transport service or a freight transport service with a goods vehicle with a capacity of two tonnes or more, shall if required by the Competent Authority , obtain a tax clearance certificate from the Commissioner General as proof of compliance with the taxpayer ’s obligations. A tax payer providing warehousing or clearing and forwarding services shall obtain a tax clearance certificate from the Commissioner General as proof of compliance with the taxpayer ’s obligations. A taxpayer supplying goods or services to the Government shall obtain a tax clearance certificate from the Commissioner General as proof of compliance with the taxpayer ’s tax obligations. Any person who requires a tax clearance certificate shall apply to the Commissioner General for the certificate as proof of tax compliance.

Section Uganda Revenue Authority to issue certificates of origin Section The Uganda Revenue Authority shall be responsible for issuing certificates of origin required under section 111(2) of the East African Community Customs Management Act, 2004.

Section Delegation Section Subject to this Act, the Commissioner General may, by written instrument, delegate to a tax officer , an accounting officer of a local government or Kampala Capital City Authority any duty, power, or function conferred or imposed on the Commissioner General under a tax law , other than the power to compound offences under section 84 and the power to delegate conferred by this section. A reference in a tax law to the Commissioner General includes, in respect of the exercise of a power or performance of a function delegated to a tax officer , a reference to the tax officer . A delegation under this section is revocable at will and does not prevent the exercise of a power or performance of a function by the Commissioner General .

Section Confidentiality Section Nothing in this section prevents the disclosure of information or any document to— A tax officer shall regard as secret and confidential ail information and documents received in performance of duties as a tax officer . A person appointed under, or employed in carrying out the provisions of a tax law shall not disclose any information or produce any document which has come into the person ’s possession or knowledge in connection with the performance of duties under a tax law except as may be necessary for the purpose of giving effect to the provisions of a tax law . a court or the Tribunal where the disclosure is required for the purposes of a tax law ; the Minister or any other person if the disclosure is necessary for the purposes of a tax law ; a person in the service of the Government in a revenue or statistical department if such disclosure is necessary for the performance of the person ’s official duties; the Auditor General or any person authorised by the Auditor General if disclosure is necessary for the performance of official duties; or the competent authority of the Government of another country with which Uganda has entered into an agreem...

Section Penal tax for default in furnishing tax return Section Any person who fails to furnish a tax return by the due date , or within a further time allowed by the Commissioner General under this Act is liable to pay a penal tax equal to two percent of the tax payable under the return before subtracting any credit allowed to the taxpayer on his or her tax return or ten currency points per month, whichever is higher, for the period the return is outstanding.

Section Penal tax for failing to maintain proper records Section Any person who deliberately fails to maintain proper records as required under a tax law for a tax period is liable to pay a penal tax equal to double the amount of tax payable by the person for the period to which the failure relates.

Section Penal tax for failure to provide information Section Any person who, upon request by the Commissioner General , fails to provide records in respect of transfer pricing within thirty days after the request, is liable to a penal tax equivalent to two thousand five hundred currency points. Any person who fails to provide information other than information referred to in subsection (1) , to the Commissioner General upon request, is liable to a penal tax of one thousand currency points.

Section Penal tax for making false or misleading statements Section Where a person knowingly or recklessly— makes a statement to an officer of the Authority that is false or misleading in a material particular; or omits from a statement made to an officer of the Authority any matter or thing without which the statement is misleading in a material particular, and the tax properly payable by the person exceeds the tax that was assessed as payable based on the false or misleading statement or omission,

Section Penal tax for understating provisional tax estimates Section A provisional taxpayer , whose estimate or revised estimate of chargeable income for a year of income is less than ninety percent of the taxpayer ’s actual chargeable income assessed for that year, is liable to penal tax equal to twenty percent of the difference between the tax calculated in respect of the taxpayer ’s estimate, or as revised, of chargeable income and the tax calculated in respect of ninety percent of the taxpayer ’s actual chargeable income for the year of income. A provisional taxpayer whose estimate or revised estimate of gross turnover for a year of income is less than ninety percent of the taxpayer ’s actual gross turnover for that year is liable to penal tax equal to twenty percent of the difference between the tax calculated in respect of the taxpayer ’s estimate, or as revised, of gross turnover and the tax calculated in respect of ninety percent of the taxpayer ’s actual gross turnover for the year of income. This section does not apply to a taxpayer who is in the business of agricultural, plantation, or horticultural farming.

Section Penalty for failing to apply for registration Section Any person who does not apply for registration as required under a tax law is liable to a default penalty equal to the higher of— double the amount of tax payable during the period commencing on the last day of the application period until the person files an application for registration with the Commissioner General or until the Commissioner General registers the person on the Commissioner General ’s own motion; or fifty currency points. The penalty imposed under this section shall be recovered and collected by the Commissioner General as if it were unpaid tax .

Section Recovery of penal tax Section Liability for penal tax is calculated separately in respect of each section dealing with penal tax . A person is liable for penal tax if the Commissioner General serves notice on the person of a demand for the penal tax setting out the amount of penal tax payable and the due date for payment being a date that is not less than twenty-eight days from the date of service of the notice. Penal tax shall not be imposed on a person for an act or omission if the person has been convicted of an offence for the same act or omission. Where penal tax has been paid and criminal proceedings are instituted in respect of the same act or omission, the Commissioner General shall refund the amount of penal tax paid. Where good cause is shown, in writing, by the person liable to pay penal tax , the Minister may, on the advice of the Commissioner General , remit in whole or part, any penal tax payable. Penal tax is treated as unpaid tax for the purposes of this Act and shall be recovered and collected as unpaid tax .

Section Failing to furnish tax return Section Any person who does not furnish a tax return by the due date , or within such further time as the Commissioner General may allow, commits an offence and is liable, on conviction, to a fine not exceeding fifty currency points. Where a person convicted of an offence under subsection (1) fails to furnish the return to which the offence relates within the period specified by the court, the person commits another offence and is liable, on conviction, to a fine not exceeding one hundred currency points.

Section Failure to comply with obligations under Act Section Any person who does not— comply with a notice served on the person under section 34 ; comply with a notice served on the person under section 18(2) ; provide reasonable facilities and assistance as required under section 48 ; comply with a notice served on the person under section 49 ; get a tax clearance certificate prior to performing an act specified in section 50 ; or comply with section 10 , 12 , 55 or 90 , A person who notifies the Commissioner General in writing under section 34(5) is considered to be in compliance with any notice served on the person under section 34(2) until the Commissioner General serves the person with a notice under section 34(6) amending the notice served under section 34(2) or rejecting the person’s notice under section 34(5) .

Section Failure to maintain proper records Section A taxpayer who knowingly or recklessly does not maintain records as required under a tax law commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six years, or both.

Section Use of false TIN Section Any person who knowingly or recklessly uses a false TIN on a tax return or other document prescribed or used for the purposes of a tax law commits an offence and is liable, on conviction, to a fine not exceeding one hundred fifty currency points or to imprisonment for a term not exceeding six years, or both. A person who uses a TIN of another person is treated as having used a false TIN , unless the TIN has been used in the circumstances specified in section 4(6) .

Section Making false or misleading statements Section Any person who knowingly or recklessly— makes a statement to a tax officer that is false or misleading in a material particular; or omits from a statement made to a tax officer any matter or thing without which the statement is false or misleading in a material particular, Section 59 applies in determining whether a person has made a statement to a tax officer.

Section Obstructing tax officer Section Any person who obstructs a tax officer in the performance of duties under a tax law commits an offence and is liable, on conviction, to a fine not exceeding two hundred fifty currency points or to imprisonment for a term not exceeding ten years, or both.

Section Aiding and abetting tax offence Section Any person who aids, abets, counsels, or induces another person to commit an offence under a tax law , commits an offence and is liable, on conviction, for the same punishment as imposed for the principal offender. Where the offender under subsection (1) is a tax agent, the tax agent shall be liable to a fine equal to double the tax evaded or not exceeding two hundred fifty currency points whichever is higher, or to imprisonment for a term not exceeding five years, or both.

Section Offences relating to recovery of tax Section Any person who— before, during, or after any distress proceedings under section 35 or seizure of goods under section 38 , staves, breaks or destroys any goods, or documents relating to any goods, to prevent— rescues any goods that are the subject of an order under section 35 that are in premises which are the subject of an order under section 36 , or that have been seized under section 38 ; the seizure or the securing of the goods; or the proof of an offence; or enters premises which are the subject of an order under section 36 without the permission of the Commissioner General,

Section Offences relating to registration Section Any person who— does not apply for registration as required under a tax law ; does not notify the Commissioner General of a change in registration particulars or circumstances as required under a tax law ; or does not apply for cancellation of registration as required under a tax law , commits an offence and is liable, on conviction— if the failure or act is done knowingly or recklessly, to a fine not exceeding one hundred fifty currency points or to imprisonment for a term not exceeding six years, or both; or in any other case, a fine not exceeding fifty currency points or to imprisonment for a term not exceeding two years, or both.

Section Offence relating to acting as tax agent without registration Section Any person who is not registered as a tax agent who acts as a tax agent commits an offence and is liable, on conviction, to fine not exceeding twenty-four currency points or to imprisonment for a term not exceeding one year, or both.

Section Failure to affix or activate tax stamps Section A taxpayer who fails to affix tax stamps on goods prescribed under section 20(3) or to activate tax stamps commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.

Section Printing over or defacing of tax stamps Section Any person who prints over or defaces tax stamps affixed on goods prescribed under section 20(3) commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.

Section Forgery of tax stamps Section Any person who forges or is found in possession of a forged tax stamp commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.