Section 39

Recovery of unpaid tax by suit

(1) Despite any other written law for the time being in force, the Commissioner may recover an unpaid tax as a civil debt due to the Government and, where the amount of unpaid tax does not exceed one hundred thousand shillings, the debt shall be recoverable summarily.

(2) In any suit for the recovery of an unpaid tax, the production of a certificate signed by the Commissioner stating––

• (a) the name and address of the person who is the defendant in the suit; and 
• (b) the amount of tax and late payment interest (if any) due by the person, 

shall be conclusive evidence that the amount stated on the certificate is due from that person.

39A Penalty for failure to deduct or withhold tax 

Finance Act, 2019Effective 7th November 2019 
Where a person who is required under a tax law to deduct or withhold tax and remit the tax to the Commissioner fails to do so, the provisions of this Act relating to the collection and recovery of tax, and the payment of penalties and interest thereon, shall apply to the collection and recovery of that tax not deducted or withheld as if it were tax due and payable by that person and the due date for the payment shall be the date on which the amount of tax should have been remitted to the Commissioner.

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