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Section 45

Departure prohibition order 

(1) This section applies when the Commissioner has reasonable grounds to believe that a person may leave Kenya without paying—
(2) The Commissioner may issue a departure prohibition order, in writing, to the Director in relation to a person to whom this section applies stating—
  • (a) the name and address of the person; and
  • (b) the amount of tax that is or will become payable by the person or by a company in which the person is a controlling member or tax representative.  (Finance Act, 2019 Effective 7th November 2019 )
(3) The Commissioner shall, as soon as practicable after issuing a departure prohibition order under subsection (1), serve a copy of the order on the person named in the order.

(4) Where the Director has been issued with an order under this section, the Director or an officer authorised by the Director, shall, so far as is permitted by any other written law or this Act, shall prevent the person named in the order from departing Kenya, including by the confiscation and retention of the person’s passport, identity card, visa, or other travel document authorising the person to leave Kenya.

(5) A person who is the subject of a departure prohibition order shall not be granted customs or immigration clearance.

(6) A departure prohibition order shall remain in force until it is revoked by the Commissioner.

(7) The Commissioner shall revoke a departure prohibition order if—
Finance Act, 2019 Effective 7th November 2019 (Par-a,b)
  • (a) the person named in the order pays in full the tax payable or that will become payable by that person or by a company in which that person is a controlling member or tax representative; or 
  • (b) the person named in the order makes an arrangement satisfactory to the Commissioner for the payment of the tax that is or will become payable by that person or by a company in which that person is a controlling member or tax representative. 
(8) As soon as practicable after making a decision to revoke a departure prohibition order, the Commissioner shall notify the Director and the person named in the order.

(9) No proceedings, criminal or civil, may be instituted or maintained against the Government, the Director, the Commissioner, an officer authorized to act under this section, or a customs, immigration, police, or any other person for anything lawfully done under this section.

(10) In this section—
“company” means a company within paragraph (a) of the definition in section 3; and Act No. 12 of 2011
“Director” means the Director-General of the Kenya Citizens and Foreign Nationals Management Service appointed under section 13 of the Kenyan Citizenship and Foreign Nationals Management Service Act, 2011.

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