Klaw 312: Taxation Law Question Paper
Klaw 312: Taxation Law
Course:Bachelor Of Laws (Llb)
Institution: Kabarak University question papers
Exam Year:2011
KABARAK UNIVERSITY
UNIVERSITY EXAMINATIONS
2011/2012 ACADEMIC YEAR
FOR THE DEGREE OF BACHELOR OF LAWS
KLAW 312: TAXATION LAW
DAY: WEDNESDAY DATE: 01/08/2012
TIME: 9.00 – 11.00 A.M. STREAM: Y3S1
INSTRUCTIONS
1. Answer Question 1 and any two other questions
2. Question 1 carries 30 marks. All other questions carry Equall ((20)) marks
3. No materials are to be brought into the examination room
4. Candidates should illustrate their answers with appropriate case law and other
relevant authorities.
Question 1
1. You have been appointed by an individual running his own business to act on his behalf
in a back duty investigation. Following preparation of a capital statement for a number of
years you have agreed with the District Assessor handling the case, the additional
amounts to be assessed and overdue tax and penalties arising on the additional amounts
assessable.
Your client is puzzled as to how the back duty investigation began. He has also asked
whether Income Tax Department will accept a settlement of less than the full amount.
Required: Write a letter to your client advising him:
a) Of the information the assessor might have received which resulted in an
investigation into his affairs. (20 Marks)
b) Of the circumstances of the case which the Income Tax Department might take
into consideration in deciding whether to accept a payment of less than the full
amount due. (10 Marks)
Question 2
2. With the help of decided cases explain when one is entitled to judicial review against
actions taken by customs administration. (20 Marks)
Question 3
3. a) Discuss the rules applicable in the interpretation of customs statues. (10 Marks)
b) Explain the functions of the World Customs organization. (10 Marks)
Question 4
4. a) Distinguish between tax evasion and tax avoidance as applied in tax law.
(10 Marks)
b) Explain the benefits of having indirect taxes. (10 Marks)
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