Tax Procedures Act, 2015 🇰🇪

Kenya 5 Citing Cases

REPUBLIC OF KENYA

Tax Procedures Act, 2015

Act 29 of 2015

Assented to on 15 December 2015
Commenced on 19 January 2016
[This is the version of this document from 19 January 2016.]

AN ACT of Parliament to harmonise and consolidate the procedural rules for the administration of tax laws in Kenya, and for connected purposes.

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Tax Procedures Act, 2015.

2. Object and purpose of the Act

(1)The object and purpose of this Act is to provide uniform procedures for—

(a)consistency and efficiency in the administration of tax laws;

(b)facilitation of tax compliance by taxpayers; and

(c)effective and efficient collection of tax.

(2)Unless a tax law specifies a procedure that is unique to the administration of a tax thereunder, the procedures provided for under this Act shall apply.

(3)This Act shall be interpreted to promote the object of the Act.

3. Interpretation

(1)In this Act, except where when the context otherwise requires—“accounting officer” has…

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