Section 21, The Supplementaryappropiation Act, 2022

Section 135 of the Income Tax Act 2000 is amended byinserting the following new subsections immediately after subsection (4) " (5) A taxpayer who wishes to extend the one month period required for submitting information and evidence shall make a written application for extension to the Commissioner-General or a designated officer setting out the reasons why he should be granted the extension. A 135 of Act No. 8 of 2000. (6) The Commissioner-General or a designated officer may in writing grant the approval to extend the period of time beyond one month provided the reason given by the tax payer in the application is beyond the control of the taxpayer and therefore valid (7) Where the Commissioner -General or the designated officer does not grant the approval the one-month period of initial notification shall be deemed to be the effective period. (8) Where the taxpayer fails to provide the required information and evidence an administrative penalty shall be imposed by the Commissioner General or the designated officer in addition to full recovery of an assessment raised on the taxpayer based on the following assessment (a) Le500,000,000 for Large Taxpayers; (b) Le250,000,000 for Medium Taxpayers; (c) Le5,000,000 for Small and Micro Taxpayers. (9) The recovery and enforcement provisions in this Act shall apply accordingly in the recovery of any assessments, penalties and interests including costs of enforcement relating to the tax liability so established".