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Awal Limited vs. Commissioner of Investigations and Enforcement

The Voluntary Tax Disclosure Programme came into effect on 1st January 2021 and ran for 3 years. It allowed taxpayers to disclose unpaid tax liabilities accrued for the 5-year period prior to 1st July 2020.

In 2004, the KRA conducted a search of the Appellant's business premises and seized records,...

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