June 10, 2017
Assessment of non-filers of returns – Assessment (1) Where a registered taxable person fails to […]
June 10, 2017
Scrutiny of returns – Assessment (1) The proper officer may scrutinize the return and related […]
June 10, 2017
Provisional Assessment – Assessment (1) Where the taxable person is unable to determine the value […]
June 10, 2017
Self-Assessment – Assessment Every registered taxable person shall himself assess the taxes payable under this […]
June 10, 2017
91.Confiscation or penalty not to interfere with other punishments No confiscation made or penalty imposed […]
June 10, 2017
90.Confiscation of goods and/or conveyances and levy of penalty (1) If any person – (i) […]
June 10, 2017
89.Detention, seizure and release of goods and conveyances in transit (1) Where any person transports […]
June 10, 2017
REPEAL AND SAVING 164. Repeal and saving (1) From the date of commencement of the […]
June 10, 2017
88.Power to impose penalty in certain cases Where the proper officer is of the view […]
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