Section 60 (Failure to display registration certificate) states that a person who fails to display a GST
Registration Certificate, or a certified copy, is liable for a penalty of Le 100,000 per day for each day on which
the failure occurs. Where the failure is continued the offender may be liable to a fine not exceeding
Le 5,000,000, or imprisonment not exceeding two years, or both.
Section 61 (Failure to notify changes affecting registration, etc) makes it an offence to fail to comply with
the provisions of Section 16 or Subsection (1) of Section 17 of the Act and imposes a fine not exceeding Le
5,000,000, or imprisonment not exceeding one year, or both. Where such a failure is connected with any tax
evasion or fraud, the penalties are doubled.
Section 62 (GST invoice, credit note, etc) makes it an offence for a person to issue a false invoice, credit,
debit, or sales note, or to provide or fail to provide a GST invoice, credit note, etc, otherwise as provided in
Part Eight, and imposes a penalty of Le 200,000, or 15 per cent of the GST evaded, whichever is the greater.
Where the failure is connected to any tax evasion or fraud a person is liable to a fine not exceeding Le
5,000,000 or to a term of imprisonment not exceeding two years, or both.
Section 63 (Failure to file returns by due date) states that a person who fails to file a GST return by the
due date is liable to a penalty, for each month in which the return is outstanding, equal to the greater of Le
1,000,000 or five per cent of the GST payable for the period to which the return relates.
Section 64 (Failure to comply with a notice for recovery of GST) applies where a person fails to comply
with a notice for the recovery of outstanding GST that is due for payment and imposes a penalty not
exceeding 25 per cent of the amount.
Section 65 (Failure to keep records) imposes a penalty of Le 2,000,000, or 50 per cent of the amount of
GST assessed by the Commissioner General, whichever is the greater, where a person fails to keep proper
records, as required by Sections 35 and 95.
Section 66 (Failure to provide facilities) imposes a penalty of Le 2,000,000, or ten per cent of the GST
assessed by the Commissioner General, whichever is the greater, if a person fails to provide a taxation officer
with reasonable facilities and assistance to enable the officer to undertake his or her legal duties.
Section 67 (Failure to comply with notice to give information) states that a person who fails to comply
with a notice issued under Section 96 to provide information within the specified time, is liable for a penalty
not less than Le 500,000 and not exceeding Le 5,000,000.
Section 68 (Non-compliance with GST-inclusive price quotation requirements) states that a person who
contravenes the requirements of Section 54 in relation to the advertising or quotation of prices for taxable
supplies, is liable to an initial penalty of Le 500,000 and a further penalty of Le 50,000 for each day the breach
continues following a written warning from the Commissioner General.
Section 69 (Penalty for making false or misleading statements) imposes a penalty for making false or
misleading statements (including omissions) to taxation officers, by whatever means, if the proper amount of
tax due exceeds the amount that would be due if the misleading statement were taken to be true. The penalty
for this is the greater of Le 500,000 and …………………………………What?
Section 70 (Penalty for unauthorised collection of the tax) protects the consumer by making it an offence
for a person (whether a taxable person or not) to unlawfully charge and collect the tax. The penalty on
conviction is a fine not exceeding ten times the amount of tax or revenue involved in the offence, or
imprisonment for up to five years, or both.
Section 71 (Sanction for prosecution) specifies that prosecutions under the GST Law must be sanctioned
by the Commissioner General, subject to the powers of the Director of Public Prosecutions under the
Constitution.
Section 72 (Time Limit for proceedings to be taken) allows proceedings to be commenced within three
years after the Commissioner General has become aware of the offence in the case of the doing of an act, or
the failure to do an act, or if the offence has involved non-disclosure or incorrect disclosure of a person’s
liability to GST in any tax period, within three years after the person’s correct liability had become final.
Section 73 (Failure to apply for registration) makes it an offence to fail to register for GST, if required, and
imposes a penalty on conviction of a fine not less than Le 2,000,000 and not exceeding Le 5,000,000, or to a
term of imprisonment (of what?)
Section 74 (Failure to cancel registration) makes it an offence to fail to comply with the cancellation of