The Tax Procedures Code (Amendment Bill) 2023 which was published in the Gazette of 30th March 2023 has many novel amendments but this commentary focuses on the proposed amendment to Section 42 of the Act. Section 42 empowers the Commissioner to require any person by notice in writing, whether or not liable for tax to furnish within the time specified in the notice any information that may be stated in the notice. This Section is couched in such strong terms as evidenced in clause (4) which states that; “This section has effect despite- any law relating to privilege or the public interest with respect to the giving of information…
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