Content

Contents:

THE TAX PROCEDURES ACT, 2015

PART I – PRELIMINARY 

1 Short title and commencement
2 Object and purpose of the Act
3 Interpretation

PART II – ADMINISTRATION OF TAX LAWS .

4 Functions and powers of the Commissioner
5 Delegation
6 Confidentiality
7 Authorised officers to have powers of police officers

PART III - TAXPAYERS

8 Registration of taxpayers
9 Supply of information upon change in particulars
10 Deregistration
11 Personal identification number
12 Issue of a PIN.
13 Use of a PIN
14 Cancellation of a PIN
15 Taxpayer’s tax representative
16 Liabilities and obligation of tax representatives
17 Duties of appointed person
18 Liability for tax payable by a company.
19 Application for tax agent licence
20 Licensing of tax agents.
21 Limitation on the performance of tax services for taxpayers
22 Cancellation of tax agent’s licence

PART IV – RECORD-KEEPING

23 Record-keeping

PART V – TAX RETURNS

24 Submission of tax returns
25 Extension of time to submit tax return
26 Commissioner may require tax payer to submit a tax return
27 Tax return duly submitted

PART VI – TAX ASSESSMENTS.

28 Self-assessment
29 Default assessment
30 Advance assessment
31 Amendment of assessments

PART VII – COLLECTION AND RECOVERTY OF TAX AND REFUND OF TAX

32 Tax as a debt due to the State
33 Extension of time to pay tax
34 Priority of tax
35 Order of payment
36 Security for payment of tax
37 Relief because of doubt or difficulty in recovery of tax
  37A Commissioner to refrain from assessing in some cases
  37B Commissioner to refrain from assessing tax for income earned outside Kenya
  37C Commissioner to refrain from recovering penalties or interest from companies that list on the growth segment
38 Late payment interest
39 Recovery of unpaid tax by suit
   39A Penalty for failure to deduct or withhold tax
40 Security on property for unpaid tax
41 Distress orders
42 Power to collect tax from person owing money to a taxpayer
  42A Appointment of Value Added Taxwithholding agent
43 Preservation of funds
44 Seizure and forfeiture of goods
45 Departure prohibition order
46 Transferred tax liabilities
47 Refund of overpaid tax
48 Erroneous refund of tax

PART VIII – TAX DECISIONS, OBJECTIONS AND APPEALS

49 Statement of reasons
50 Conclusiveness of tax decision.
51 Objection to tax decision
52 Appeal of appealable decision to the Tribunal
53 Appeals to High Court
54 Appeals to Court of Appeal.
55 Settlement of dispute out of Court or Tribunal
56 General provisions relating to objections and appeals
57 Admissibility of evidence

PART IX ENFORCEMENT

58 Power to inspect goods, records, etc.
59 Production of records
60 Power of search and seize
61 Notice to appear before the Commissioner

 PART X  RULINGS

62 Binding public rulings
63 Making a public ruling
64 Withdrawal of a public ruling
65 Binding private rulings
66 Refusing an application for a private ruling
67 Making a private ruling
68 Withdrawal of a private ruling
69 Publication of private rulings

PART XI – COMMUNICATIONS, FORMS AND NOTICES 

70 Official languages
71 Prescribed form
72 Tax Compliance Certificate
73 Manner of submitting documents to the Commissioner
74 Service of notices by the Commissioner
75 Application of electronic tax system
76 Admissibility of documents produced electronically
77 Due date for submission and payment.
78 Defect not to affect validity of tax assessments or other documents
79 Rectification of mistakes

PART XII – ADMINISTRATIVE PENALTIES AND OFFENCES 

80 General provisions relating to administrative penalties and offences
81 Penalties relating to registration or licensing
82 Penalty for failing to keep documents
83 Late submission penalty
  83A Late Payment penalty
84 Tax shortfall penalty
85 Tax avoidance penalty
86 Penalty for failing to comply with electronic tax system
87 Penalties for failure to appear before the Commissioner
88 Penalty in relation to fraudulent claim for refund
89 General provisions relating to penalty
90 Offences relating to registration or licensing
91 Offences relating to PINs 
92 Offences by tax agent
93 Failure to maintain documents
94 Failure to submit tax return or other document
95 Failure to pay tax
96 False or misleading statements
97 Fraud in relation to tax
98 Offences relating to recovery of tax
99 Offences relating to enforcement powers
100 Obstruction of authorized officer
101 Aiding or abetting an offence
102 Offences by officers and staff of the Authority
103 Offences by employees, agents and companies
  103A Unauthorized access or improper use of computerized tax system
  103B Interference with computerized tax systems
104 Sanctions for offences 
105 Payment of tax on conviction
106 Jurisdiction to try cases
107 Authorised officer may appear on prosecution
108 Tax to be paid despite prosecution
109 Power of the Commissioner to compound offences

PART XIII – MISCELLANEOUS PROVISIONS.

110 Consequential amendments
111 Prosecution of officers
112 Regulations
113 Transitional and saving
FIRST SCHEDULE - TRANSACTIONS FOR WHICH A PIN IS REQUIRED
SECOND SCHEDULE - CONSEQUENTIAL AMENDMENTS