Heineken East Africa Import Company Ltd-Vs-Commissioner of Investigation & Enforcement
Assessments Beyond the Statutory Five Years
“Based on the foregoing the Tribunal therefore finds that the Respondent could not use the two Sections of TPA as grounds for assessing taxes beyond the prescribed period of five years because the Respondent did not prove either fraud or evasion in this case.”
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
