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Tax Procedures Act 2015

id : 160   cat : Tax Procedures (Tax Agents) Regulations 2019   
2. Interpretation

In these Regulations, unless the context otherwise requires –

Committee means the Tax Agent Committee established under Regulation 7;

misconduct includes making false tax declarations, aiding and abetting tax evasion and any conduct prohibited by any law relating to the collection of tax;

person means an individual or a partnership;

practicing certificate means a certificate issued to a person by a recognized professional association which permits that person to practice that profession;

registration certificate means the certificate issued by the Commissioner under Regulation 3; and

tax agent means a person registered by the Commissioner as a tax agent under Regulation 3.
Asked by : Admin
 DOQ : 2019-11-27 18:15:41



Misconduct should be only on intentional and/or deliberate circumstances

There should be an independent disciplinary board different from the committee that should listen to either side and rule accordingly
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: Muturismith  DOA   2019-11-19 10:27:29


Misconduct bit needs more refining. It should only be criminal if done with intent. Where audited Financials are available tax agents shd be exonerated if they are not the preparer
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: Simon  DOA   2019-11-18 10:50:56


3b&3c Tax is a product and those who are able by way of competence (i.e) able to undergo the accounting process of drawing financial statements which forms the bases of computing tax especially for Limited Companies should be the only ones qualifying to practice as such.
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: Maitho  DOA   2019-11-16 01:23:08


Definition of a tax agent should read as follows:
"tax agent" means a person registered by the Tax Agents Registration Committee.
 votesDOWN : 0    votesUP : 0
: Kimani  DOA   2019-11-14 21:47:16

my Suggested response
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