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Tax Procedures (Tax Agents) Regulations, 2020 🇰🇪

Kenya

REPUBLIC OF KENYA

Tax Procedures Act, 2015

Legal Notice No. 111

Tax Procedures (Tax Agents) Regulations, 2020

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1. Citation

These Regulations may be cited as the Tax Procedures (Tax Agents) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires—"Committee" means the Tax Agents Committee established under regulation 7;"misconduct" includes making false tax declarations, aiding and abetting tax evasion, and any conduct that is prohibited by any tax law;"person" includes an individual and a partnership;"practicing certificate" means a certificate issued to a person by a recognised professional association which permits that person to practice that profession;"registration certificate" means the certificate issued by the Commissioner under regulation 5;"tax agen…

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