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Tax Procedures Act 2015

id : 151   cat : Tax Procedures (Tax Agents) Regulations 2019   
11. Offences (para.9)

Any person who-

(a)   fraudulently makes, or causes or permits to be made, any false or incorrect entry into the register maintained for the purposes of these Regulations, or any copy thereof;

(b)   fraudulently procures or attempts to procure, registration as a tax agent;

(c)   knowingly and willfully makes any statement which is false or which is misleading, with a view to gaining any advantage, concession or privilege under these

12. Transitional provisions (para.10)

All existing tax agents in the database as at the effective date of these Regulations shall be deemed to be registered tax agents.
Asked by : Admin
 DOQ : 2019-11-27 18:23:22
Which register is being referred to here? Is there a punishment/penalty for those who go against these? The tax procedures act has penalties subscribed so that should be sufficient
   Vincent    Vincent  2019-11-15 16:48:40



My view on registration of agents, section 3
The regulations indicate part (d) indicate persons qualifying to act as agents are holders of any other qualification, that the commissioner considers relevant. This opens a lacuna and waters down the whole essence of qualification, any other qualification means any other and that opens the field and gives the commissioner very wide powers
Secondly, also qualifying for registration are former employees of KRA. This compromises independence between current KRA employees and their former bosses
Thirdly, who is a qualified tax professional, the duties as per regulation are skewed towards filing returns not litigation matters. Find the practice in blue chip companies world over, who handles their tax matters particularly filing returns
 votesDOWN : 0    votesUP : 0
: Faustin  DOA   2019-11-16 10:18:28


11. Offences: Are there penalties to these offences or it is left for the person discovering the offences to determine the penalties imposed to such offenders?
 votesDOWN : 0    votesUP : 0
: Kimani  DOA   2019-11-14 22:30:34

my Suggested response
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