Income Tax (Authorised Communication) Act

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INCOME TAX (AUTHORISED COMMUNICATIONS) ACT
ARRANGEMENT OF SECTIONS

SECTION

1. Authorised Communication as to Income Tax matters, etc.
2. Powers of the Inspector-General of Police or other designated officer.
3. Application of certain enactments and protection of authorised communication.
4. Offences.
5. Short title, extent and interpretation.
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SCHEDULE

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CHAPTER 175
INCOME TAX (AUTHORISED COMMUNICATION) ACT

An Act to make provision for authorised communications on
Income Tax matters.
[23rd, April 1966]
[Commencement]

1. Authorised communication as to income tax matters, etc.
For the purpose of any investigation or enquiry authorised in any manner whatsoever by the Federal Government-

(a) the President may, by an order in writing in Form 1 specified in the Schedule to this Act, authorise the Inspector-General of Police or any other person to inspect, and if necessary remove, any books, records, lists, returns or other documents in the possession or control of the Federal Board of Inland Revenue (in this Act called the Board”) and to obtain any such other information as the Inspector-General of Police or such other person may require for the purposes of any investigation or enquiry;

(b) where an order is made under paragraph (a) of this section, the Board shall permit the Inspector-General of Police or such other person so authorised to make such inspection and remove any documents as he may require, and shall disclose to the person any information or document as may be required for the purposes of the investigation or enquiry, and if required to do so by the Inspector-General of Police or such other person, the Board or any public officer authorised in that behalf by the Board, shall prepare a record of any income tax matter relating to any person over such period as may be required;

(c) in the application of this section, references to “the Board” include references to any other tax authority from whom the Board is entitled under any enactment to require disclosure or transfer of information or any document or record, and the words “the Board” shall have effect accordingly.
[1966 No. 32.]

 

2. Powers of the Inspector-General of Police or other designated officer.

(1) Where an order is made under section

1(a) of this Act, the Inspector-General of Police or any person as may be designated in the order may, in writing in Form 2 specified in the Schedule to this Act, direct the Chairman of the Board or any public officer of the department responsible for such matters or the custody of the relevant information or document, to produce such relevant information or document as may be required and the Chairman of the Board or such officer shall comply with such direction within the period specified in the document or as may be agreed upon by the Chairman of the Board or such officer and the Inspector-General of Police or the person designated by the […]

 

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Income Tax Authorised Communication Act