Category B offences: non-technical tax commission offences including wilful evasion and document falsification. Category B offences are non-technical offences arising from acts of commission in the income tax context, including failures to comply with specified ... Summary
Category B offences: non-technical tax commission offences including wilful evasion and document falsification.
Category B offences are non-technical offences arising from acts of commission in the income tax context, including failures to comply with specified procedural provisions, wilful attempts to evade tax or payment of taxes, failure to produce accounts and documents, falsification of books or documents, false statements in verification, and abetment of false returns.
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