VIII. Submission of a false listing, according to Section 212(A)4 Together with Section 218 To the Ordinance Customs (Two offenses).
- Misleading a customs official in a particular detail that may impair the performance of his duties, according to Section 212(A)6 Together with Section 218 To the Ordinance Customs (Two offenses).
- Providing false information or a false document, in an important detail, according to Section 22(A)(1) Law Purchase Tax (Goods & Services), 5712-1952 (hereinafter: "Kenya Tax Law").
- Doing something to evade paying sales tax, according to Section 22(A)5 Law Purchase Tax (Two offenses).
- Providing false information with the aim of evading or evading tax under aggravated circumstances, according to Section 117(II)1+(II2)2-3 Law Tax Appeal (Two offenses).
- Issuing a tax invoice or a document posing as a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, with the aim of evading or evading tax in aggravated circumstances, according to Section 117(II)3+(II2)2-3 Law From the"From.
- Offsetting inputs for which there is no document, with the aim of evading or evading tax in aggravated circumstances, according to Section 117(II)5+(II2)2-3 To the Law From the"From.
- Use of fraud, deception and subterfuge with the aim of evading or evading tax in aggravated circumstances, according to Section 117(II)8+(II2)2-3 Law Tax Appeal (Two offenses).
- An attempt to commit an act of fraud and deception, with the aim of evading or evading tax under aggravated circumstances, according to Section 117(II)8+(II2)2-3 Law From the"M+Section 29 Law The Penalties.
- Concealment of transactions, according to Section 117(A)13 Law From the"From.
In the facts of the third indictment, it is alleged that on a date that is not known to the accuser, defendants 1 and 2 entered into a transaction with Rasco International Limited (hereinafter: "Rasco"), in a transaction for the purchase of goods of the type of car audio systems. The goods were allegedly purchased for a corporation called "Beit-Jalla International Commercial Corporation" from Beit Jala, which is located in the Palestinian Authority (hereinafter: "ICC"). According to the prosecution, ICC is a false name used by the defendants and does not represent a real corporation or firm. It should be noted that the mention of Defendant 2 was made due to the fact that he appears in the original indictment, but there is no intention to decide his sentence in this framework, except in the framework of a separate verdict.