Section 103

Offences by employees, agents and companies 

(1) If a person acting as an employee or an agent commits an offence under a tax law that person’s employer or principal shall be treated as having also committed the offence.

(2) If the person that commits an offence under a tax law is a company, the offence shall be treated as having been committed by an individual who, at the time the offence was committed, was –

• (a) the chief executive officer, managing director, a director, company secretary, treasurer or other similar officer of the company; or 
• (b) acting or purporting to act as the chief executive officer, managing director, a director, company secretary, treasurer or other similar officer of the company. 

(3) Subsection (1) or (2) shall not apply to a person if-

• (a) the offence was committed without that person’s consent or knowledge; and 
• (b) that person, having regard to the nature of that person’s functions and all the circumstances, has exercised reasonable diligence to prevent the commission of the offence.

103A Unauthorized access or improper use of computerized tax system 

Finance Act, 2018Effective 1st July 2018(ss 1,2)
1) A Person who-

• (a) knowingly and without lawful authority, by any means, gains access to or attempts to gain access to any computerized tax system; 
• (b) having lawful access to any computerized tax system, knowingly uses or discloses information obtained from such system for a purpose that is not authorised; or 
• (c) knowing that he is not authorized to do so, receives information obtained from any computerized tax system, and uses, discloses, publishes, or otherwise disseminates such information,

 commits an offence. 

 2) A person convicted of an offence under subsection (1) shall be liable—

• (a) in the case of a natural person, to imprisonment for a term not exceeding two years, or to a fine not exceeding four hundred thousand shillings, or to both; or 
• (b) in the case of a body corporate, to a fine not exceeding one million shillings.

103B Interference with computerized tax systems.

Finance Act, 2018Effective 1st July 2018
1) A person who knowingly-

• (a) falsifies any record or information stored in any computerized tax system;
• (b) damages or impairs any computerized tax system; or
• (c) damages or impairs any duplicate tape or disc or other medium on which any information obtained from a computerized tax system is held or stored otherwise than with the permission of the Commissioner, 

commits an offence.

2) A person convicted of an offence under subsection (1) shall be liable to imprisonment for a term not exceeding three years, or to a fine not exceeding eight hundred thousand shillings, or to both.

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