Due date for submission and payment
(1**) If the date for—- (a) submitting or lodging a tax return, application, notice, or other document;
- (b) the payment of a tax; or
- (c) taking any other action under a tax law,
- falls on a Saturday, Sunday, or public holiday in Kenya, the due date shall be the previous working day:
Provided that where a person who submits a notice of objection in electronic form or a tax return in electronic form, or pays the tax electronically, the due date shall remain the date specified in the relevant tax law. (Finance Act 2021- wef-01July2021*), Renumbered by (TPAA 2024 wef 27th December, 2024 S9**)
(2) In computing the period for the lodgement of an objection to the Commissioner under section 51, an appeal to Tax Appeals Tribunal under section 52, an appeal to the High Court under section 53 or an appeal to the Court of Appeal under section 54, the computation shall not include Saturdays, Sundays or public holidays. (TPAA 2024 wef 27th December, 2024 S9)
(2) In computing the period for the lodgement of an objection to the Commissioner under section 51, an appeal to Tax Appeals Tribunal under section 52, an appeal to the High Court under section 53 or an appeal to the Court of Appeal under section 54, the computation shall not include Saturdays, Sundays or public holidays. (TPAA 2024 wef 27th December, 2024 S9)
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