Public servant designation: VAT Commissioner and tax authorities treated as public servants under penal law, affecting criminal liability. Section 71 provides that the Commissioner, all Value Added Tax authorities, and all members of the Appellate Tribunal are deemed to be public servants for ... Summary
Public servant designation: VAT Commissioner and tax authorities treated as public servants under penal law, affecting criminal liability.
Section 71 provides that the Commissioner, all Value Added Tax authorities, and all members of the Appellate Tribunal are deemed to be public servants for the purposes of criminal law, thereby bringing VAT administrators within the definition and related criminal standards applicable to public servants.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.