Section 82

Penalty for failing to keep documents 

(1) A person who, without reasonable cause, fails to keep, retain, or maintain a document as required under a tax law without reasonable cause for a reporting period shall be liable to a penalty equal to the higher of—

• (a) ten per cent of the amount of tax payable by the person under the tax law to which the document relate for the reporting period to which the failure relates; or 
• (b) the amount specified in subsection (2). 

(2) When no tax is payable by the person for the reporting period to which the failure referred to in subsection (1) relates, the penalty shall be one hundred thousand shillings.

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