Commissioner of Domestic Taxes vs. Unga Limited [2021] eKLR
Default Assessments-Section 29 of the Tax Procedures Act
‘‘41. Under section 29 of the TPA, the Commissioner is empowered to make a default assessment when a tax payer fails to file a tax return. This power is however limited in time to five years under section 29(5) thereof. There is thus an e...
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