Entry Instance

HTTP 200 OK
Allow: GET, PUT, PATCH, DELETE, HEAD, OPTIONS
Content-Type: application/json
Vary: Accept

{
    "id": 326962,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/326962/?format=api",
    "text_counter": 700,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "(c) the business has or is seeking to change the nature of its business; or has or is seeking to relocate the bulk of its operations outside of Kenya, the Commissioner may, by notice in writing and notwithstanding the due date of the tax, issue an assessment of the tax owing and require that person to pay the tax so assessed or provide security for the same to the Commissioner’s satisfaction, within the period specified in the notice. (2) Where a notice has been served on a person under this section, the amount of tax assessed and required to be paid shall, notwithstanding that a notice of objection to, or appeal against, the assessment has been given or is pending, be deemed to be due and payable on the date specified in the notice; (3) In default of compliance with the notice given under subsection (1) the Commissioner shall in addition to any action taken under subsection (5) of this section be entitled to recover the tax forthwith by agency notice, suit or distress as provided for under this Act. (4) Not withstanding subsection (3), where subsequent to the commencement of a suit under this section compliance is made with the notice, that suit shall be discontinued and no order for costs thereon shall be made. (5) Any person who fails or refuses to comply with a notice under this section commits an offence and shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years or both. (6) Notwithstanding any other provision of this Act or any other written law, where the person upon whom a notice under this section has been served is a corporate body the General Manager or other principal officer of the corporate body shall be responsible for ensuring that the obligations on the corporate body as set out in the notice are performed by the corporate body, and in default of compliance with the notice that General Manager or other principal officer may be held individually liable for the taxes set out under the notice either jointly or severally: Provided that nothing in this section shall prevent the Commissioner from enforcing that notice against the corporate body in circumstances where in the opinion of the Commissioner, holding the General Manager or principal officer liable for the taxes set out under the notice would not be appropriate."
}