Corporate criminal liability extended: companies face fines while responsible officers may be prosecuted and punished under tax law. Where a tax offence has been committed by a company and the punishment is imprisonment and fine, the company shall be punished with a fine; persons ... Summary
Corporate criminal liability extended: companies face fines while responsible officers may be prosecuted and punished under tax law.
Where a tax offence has been committed by a company and the punishment is imprisonment and fine, the company shall be punished with a fine; persons associated with the company, including directors, managers, secretaries or other officers, shall be liable to be proceeded against and punished under the Act, without prejudice to existing provisions.
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