Write notes on the following areas as related to tax investigations administration in Kenya: (18 marks)

i. Objectives of tax investigations

ii. Tax evasion, tax avoidance and fraud

iii. Anti avoidance provision (Section 23 of the income tax Act)

iv. Events which may trigger an investigation

v. Back duty and in-depth examinations vi. VAT refunds, false claims and accountants certificate

vii. Capital statements and ascertainment of income omitted or understated

viii. Customs and excise investigations

ix. Tax Audit