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Access to
official
information
(1) The Commissioner may, by notice in writing, require an officer
in the service of the Government or of a local authority or other public body –
(a) to permit the Commissioner or a person authorized by
him to examine all registers, books, accounts, or records
in the possession or control of the officer and take such
notes and extracts as may be considered necessary by the
Commissioner; and
(b) to supply such particulars as may be required for the
purpose of this Act which may be in possession of that
officer; but no officer shall under this section be obliged
to disclose particulars as to which he is under a statutory
obligation to observe secrecy.
8 of 1997 s.42
(2) For the purpose of obtaining full financial information from the
Government or local authority or other public body, the Commissioner may, by
notice in writing, at any time require an officer in the service of the Government
or of a local authority or other public body, within a reasonable time, not being
less than thirty days after the date of service of the notice -
(a) to furnish him or a person authorized by him with such financial
information as may be considered necessary by the
Commissioner; and
(b) to supply such further particulars as may be required in respect of
such financial information.
8 of 1997 s.42
(3) Where a notice has been served under subsection (2), the
Commissioner may, by a further notice in writing served on the officer, extend
the period in which the information is to be furnished.
8 of 1997 s.42
(4) Subject to subsection (3), where any person upon whom a notice
under subsection (2) has been served fails to comply with such notice, the
Commissioner may impose a penalty equal to the higher of two hundred
thousand shillings or two times the amount of tax lost as a result of the failure to
comply, and the provisions of this Act relating to the collection and recovery of
tax shall also apply to the collection and recovery of the penalty as if it were tax
due from the Government or local authority or public body in whose service the
officer is engaged.