Taxpayer’s tax representative
(1) A person is the tax representative of another person for the purposes of this Act or a tax law, in the case of-- (a) an individual under a legal disability, if that person is the guardian or other legal representative who receives or is entitled to receive income on behalf, or for the benefit, of the individual;
- (b) a company within paragraph (a) of the definition in section 3, if that person is the chief executive officer, managing director, company secretary, treasurer, trustee or a resident director or similar officer of the company acting or purporting to act in such a position;
- (c) an association of persons, if that person is responsible for accounting for the receipt or payment of moneys or funds on behalf of the association;
- (d) a partnership or limited partnership, if that person is a partner in the partnership or a manager of the partnership responsible for accounting for the receipt or payment of moneys or funds on behalf of the partnership;
- (e) a trust (other than the estate of a deceased taxpayer), if that person is a trustee of the trust;
- (f) the National Government, or a county government, the judiciary and the Parliamentary Service Commission if that person is the accounting officer;
- (g) a company within paragraph (b) of the definition in section 3, a foreign government, political subdivision of a foreign government, or international organisation, if that person is responsible for accounting for the receipt or payment of moneys or funds in Kenya on behalf of the company, foreign government, political subdivision of the foreign government, or international organisation;
- (h) a taxpayer to whom section 17 applies, if that person is the person appointed in respect of the taxpayer under that section;
- (i) in the case of a non-resident person, if that person is controlling the non-resident person’s affairs in Kenya, including a manager of a business of that non-resident person; or
- (j) any person (including a person referred to in paragraphs (a) to (j)), if that person is the agent or representative of the person as provided for under a tax law or specified by the Commissioner, by notice in writing, to the agent or representative.
- “individual under a legal disability” includes a minor or an individual who is unable to comply with the requirements of a tax law because he or she is impaired by a physical or mental disability;
- “non-resident person” means a person who is not a resident for the purpose of a tax law and includes a partnership or trust settled or formed outside Kenya;
- “resident” has the meaning assigned to it under the Income Tax Act; and
- “resident director” means a director who is resident.
15A Appointment of tax representative by non-resident person
(1) In a case where a non-resident person with no fixed place of
business in Kenya is required to register under a tax law, the nonresident person shall appoint a tax representative in Kenya in
writing.
(2) Where a person required to appoint a tax representative in
accordance with sub section (1) fails to do so, the Commissioner
may appoint a tax representative for that person, and the tax
representative so appointed shall have the duties and obligations
specified under section 15.
(3) The registration of the tax representative shall be in the name of
the non-resident person being represented.
(4) A person may be a tax representative for more than one non resident person, in which case the person shall have a separate
registration for each non-resident person.
(5) The Commissioner shall issue a PIN to the tax representative.
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