Offences Flashcards
types of offences?
general
offences in relation to goods
what are general offences?
offences in respect of excise control
involve contravention of procedure
attract general penalty
what are offences in relation to goods?
excise control of goods concealment of goods manufacture of other goods not stated in license declaration of goods failure to affix excise stamps on goods
penalty for manufacture of excisable goods without license?
double the excise duty or KES 5M whichever is higher
Penalty for manufacture of goods in a factory not specified in the license?
double the duty payable
penalty for deemed removal of excisable goods? (where one cant account for some of the goods
double the excise duty payable
penalty for general offences?
fine not exceeding KES 2M or
imprisonment for a term not exceeding 2 years or
both
Penalty for failure to pay excise duty on due date?
interest of 1% per month
Penalty for failure to keep records?
10% of tax due or KES 100K if no tax due
Penalty for late submission of tax returns?
5% of tax due or KES 20K whichever is higher
failure to submit other documents?
KES 1K per day up to KES 50K
how are excise offences resolved?
cancellation of license conditions on licenses administrative penalties compounding prosecution
conditions for compounding of offences?
admitted to the offence in writing
requested the commissioner to compound
penalty imposed should not exceed amount the person would have been liable
procedure for compounding of offenses?
application and admission
committee of not less than three officers
consideration of the application
order is made
order by the commissioner on compounding of offenses contains?
in writing specify name of offender, offence, sum to be paid dates of payment copy of admission served on offender final and not subject to appeal proof of conviction
types of enforcement actions? powers?
inspect goods and records
require a person to produce records
search and seize
require a person to appear before commissioner
types of market surveillance?
overt
covert
objectives of surveillance?
evidence of tax fraud and evasion, dumping, existence of unexcised goods
identification of delinquent tax payers
identify schemes of tax evasion
gather market info
develop leads on info received from others
confirm reliability of info from informants
info for tax policy
evidence for prosecution
evidence for recovery of taxes
benefits of market surveillance?
boost tax collection protect consumers from harmful products/counterfeits protect legit manufacturers ensure products conform with the law tax compliance
