Offences of improper use of Taxpayer Identification Number

Any VAT dealer who knowingly uses a false Taxpayer Identification Number (TIN), the Taxpayer Identification Number

1. (TIN) of another person, with a view to evade tax or shift the liability to pay the tax in a return or other document prescribed or used for the purposes of the Act shall, on conviction be punished with imprisonment for a term which shall not be less than one month but which may extend to six months and with fine.