Section 8: Amendment of section 74A of principal Act

Act 13 Tax Procedures Code (Amendment) Act 2022 r THE TAX PROCEDURES CODE (AMENDMENT) ACT, 2022 An Act to amend the Tax Procedures Code Act, 2014, Act 14 of 2014 to provide for the timeframe for registration of tax agent; to provide for the temporary closure of businesses until compliance with the requirements of electronic receipting and invoicing or tax stamps; to provide for disclosure of information on contracted services; to provide for penalties for failure to affix or activate tax stamps, printing over or defacing of tax stamps, forgery of tax stamps, failure to use an electronic receipting or invoicing, forgery of electronic receipt or invoice interferance with the electronic fiscal device or the electronic dispensing control device; to provide for payment of informers and for related matters. Date of Assent: 2nd June, 2022 Date of Commencement: 1st July, 2022 BE IT ENACTED by Parliament as follows: