Section 26

Commissioner may require tax payer to submit a tax return 

(1) This section shall apply where, during a reporting period—

• (a) bankruptcy, winding up or liquidation proceedings have been instituted against a taxpayer; 
• (b) the Commissioner has reason to believe that a taxpayer is about to leave Kenya permanently; or
• (c) a taxpayer has ceased, or the Commissioner has reason to believe that a taxpayer will cease, carrying on any business in Kenya; or 
• (d) a taxpayer has died. 

(2) The Commissioner may at any time during a reporting period, by notice in writing, require––

• (a) the taxpayer or the taxpayer’s tax representative to submit a tax return for the reporting period by the date specified in the notice being a date that may be before the date that the return for the reporting period would otherwise be due; and 
• (b) pay any tax due in relation to the return. 

(3) Where a taxpayer is subject to more than one tax, this section shall apply separately for each tax.

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