Section 76, The Goods and Services Tax Act, 2009

(1) A person who impedes or attempts to impede the Commissioner-General in the administration of this Act commits an offence and is liable on conviction to a fine not exceeding Le 5,000,000 or to imprisonment for a term not exceeding 6 months or to both the fine and imprisonment. (2) A person impedes the administration of this Act if the person– (a) fails to comply with a lawful request by a tax officer to examine documents, records or data within the control of the person; 88 89 Penalty for unauthorised collection of Time limit for proceedings to be taken. Impeding tax administration. apply for registation. Sanction for prosecution. Act No. 6 of 1991. Tax evasion. Offences on cancellation of registra- (b) fails to comply with a request by the Commissioner-General to have the person appear before a tax officer authorised by the Commissioner-General; (c) interferes with the lawful right of a tax officer to enter onto a business premises or a dwelling unit; or (d) otherwise impedes the determination, assessment or collection of GST.