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Section 62: Tax payable notwithstanding prosecution

Value Added Tax Act · PART XI: OFFENCES

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.

62. Tax payable notwithstanding prosecution A person convicted of an offence under this Act or any regulations made under it or who has agreed to the compounding of an offence under section 61 shall not be relieved of his liability for payment of any tax due. PART XII – MISCELLANEOUS

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