Comments to answers

What are the key elements that constitute tax evasion and other main criminal tax offences in your jurisdiction?

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.