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Section 98

Offences relating to recovery of tax 

(1) A person commits an offence when the person, without reasonable cause—
  • (a) contravenes section 17; 
  • (b) does not provide security for payment of a tax as required by the Commissioner under section 36; 
  • (c) fails to rescue property distrained under section 41 or goods seized under section 44; 
  • (d) before, at or after any distress proceedings under section 41 or the seizure of goods under section 44, staves, breaks or destroys the property that is subject to the distress proceedings or the goods subject to the seizure order, or destroys documents relating to such property or goods to prevent— 
  • (e) the securing of the property or goods; or (Finance Act 2021- wef-01July2021*)
  • (f) the discovery of proof of the commission of an offence; (Finance Act 2021- wef-01July2021*)
  • (g) subject to subsection (2), does not comply with a notice issued under section 42; 
  • (h) does not comply with a High Court order made under section 43; 
  • (i) departs or attempts to depart from Kenya in contravention of a departure prohibition order made under section 45; or 
  • (j) does not pay a transferred tax liability as required under section 46. 
(2) A person who notifies the Commissioner in writing under section 42(4) is in compliance with a notice served on the person under section 42(2) until the Commissioner serves the person with a notice section 42(5) cancelling or amending the notice served under section 42(2) or rejecting the person’s notice under section 42(4).

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