Section 18, The Government Budgeting and Accountability Act, 2005

(1) Without prejudice to the powers conferred on anyperson by any other enactment, the Minister may, when he considers it in the public interest so to do, remit any tax, fee or penalty but, with monthly reports to Parliament for the information of the members thereof. (2) A remission under this Act may be total or partial, conditional or unconditional and may be granted– (a) before, after or pending any suit or proceeding in any court for the recovery of the tax, fee or penalty in respect of which it is granted; (b) before or after any payment thereof has been made or enforced by process of execution; (c) in the case of a tax or fee, in any particular case or class of case and before the liability thereof arises. (3) A remission under this Act may be granted– (a) by forbearing to institute a suit or proceedings for recovery of the tax, fee or penalty in respect of which the remission is granted; (b) by delaying, staying or discontinuing any such suit or proceedings already instituted; (c) by forbearing to enforce, staying or abandoning any execution or process upon any judgement; (d) by the entry of satisfaction upon any judgement; or (e) by repaying any sum of money paid to or recovered from a public officer for the tax, fee or penalty. Temporary advance on account of development expenditures as permissible investment. Remission of tax, fees and penalties. Establishment of special funds. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005 1716 (4) Where a remission is granted under this section subject to a condition and the condition is not performed, it may be enforced, and proceedings may be instituted or continued as if there had been no remission. (5) A conditional remission upon performance of the condition, and an unconditional remission shall have effect as if the remission granted had been sued for and recovered. (6) Where any tax, fee or penalty has already been paid, any remission granted thereof under this Act or any other enactment shall be a charge on the Consolidated Fund. (7) Where a penalty imposed by any enactment relating to revenue has been wholly and unconditionally remitted under this section, the remission shall have the effect of a pardon for the offence for which the penalty was incurred, and thereafter the offence shall have no legal effect prejudicial to the person to whom the remission was granted. (8) A statement of all remissions made under this Act or any other enactment together with the reasons therefor shall be included in the annual financial statement of the department or other authority responsible for the collection of the tax, fee, or penalty. (9) The Minister may, by regulations delegate his powers of remission, subject to such terms and conditions as he may require, to any public officer except that such delegated powers shall be personally exercised by the public officer concerned. (10) For the purposes of this section – (a) ‘tax’ includes any tax, import and export duty or toll payable to the Government imposed or authorised to be imposed by any enactment, (b) ‘penalty’ includes any forfeiture, pecuniary penalty imposed or authorised to be imposed by any enactment for any contravention of the laws relating to the collection of revenue or the management of any public work producing toll or revenue, notwithstanding that part of such forfeiture or penalty is payable to the informer or prosecutor or any other person.