Section 57: Incorrect return or information
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.
57. Incorrect return or information
Any person who, for the purpose of this Act—
(a) makes an incorrect return or statement by omitting or understating any output tax or by overstating any input tax;
(b) makes an incorrect claim for repayment under section 24; or
(c) gives any incorrect information in relation to any matter affecting
his own tax liability or the tax liability of any other person,
shall commit an offence.
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Questions this section answers
- Do I commit an offence if I understate my VAT sales or overstate my input tax on a return?