Section 56: Failure to keep records or to issue VAT invoice
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
56. Failure to keep records or to issue VAT invoice
Any person who—
(a) being a registered person, fails to issue a VAT invoice under section 20; or
(b) for the purpose of this Act—
(i) fails to keep a record or to issue a receipt or an invoice under section 19; or
(ii) fails to furnish information under section 29 or to produce
books, records or other documents under section 31,
shall commit an offence.
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Questions this section answers
- Do I commit an offence if I fail to issue a VAT invoice or keep proper records?