Section 23, The Supplementaryappropiation Act, 2022

Section 155 of the Income Tax Act 2000 is amended byrepealing and replacing that section with the following new section 155 A person who impedes or attempts to impede the administration of this Act or any other tax legislation administered by the National Revenue Authority commits an offence and in addition to the penalty provided shall be liable to an administrative fine not exceeding the amount specified in paragraph 12 of the Ninth Schedule.