Section 58: False returns, books, records or VAT invoices

58. False returns, books, records or VAT invoices Any person who wilfully and with intent to evade VAT— (a) submits a return under section 22 or a statement under section 23, which is false in any material particular; V4 – 39 [Issue 6] Value Added Tax Act (b) makes a false claim for repayment under section 24; (c) gives any false information to the Director-General; (d) makes to the Director-General a statement which is false or incomplete in a material particular; (e) prepares or maintains or authorises any other person to prepare or maintain any false books, records, VAT invoices or other documents; (f) falsifies or authorises any other person to falsify any books, records, VAT invoices or other documents; or (g) misleads or attempts to mislead the Director-General in relation to a matter or thing affecting his own or any other person’s liability to VAT, shall commit an offence.