A tax representative performs duties on behalf of the taxpayer such as:-

• submit returns and


• pay taxes.

The taxpayer is not relieved from performing any obligation that the tax representative has failed to perform.

Deemed tax representatives

• A guardian or legal representative entitled to receive income on behalf of a legal disability/ minor


• Accounting officer for companies, partnerships, associations of persons, Judiciary, parliamentary service commission


• Trustee of a trust (other than the estate of a deceased taxpayer)


• Accounting officer based in Kenya for non resident companies, foreign governments, international organisations etc


• Accounting officer for National government, County government, Judiciary, Parliamentary Service Cmmission


• A farmers representative under s.17


• Manager or person controlling the interests of a non resident


• Any tax agent or representative under any tax law