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Kenya

Tax Procedures Act 2015

id : 161   cat : Tax Procedures (Tax Agents) Regulations 2019   
1. Citation

These Regulations may be cited as the Tax Procedures (Tax Agents) Regulations, 2019.
Asked by : Admin
 DOQ : 2019-11-27 18:14:27
   Admin
Comments
ICPAK members should be exempted from the KShs.20,000 fee
   Patrick    Patrick  2019-11-18 10:30:15


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Tax agents should be practicing ICPAK members for they have the financial knowledge and their duties involves numbers.

The ksh 20,000 is quite on the higher side considering that already have paid practicing fee with ICPAK. Ksh 5000 is considerable.
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: Maggie- Wambui  DOA   2019-11-20 16:02:39



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If KRA is going to charge us a fee for practicing as Tax Agents I propose that they too organize forums for tax agents continuous learning and sensitization as well as give us a special treat (quick access to services) at KRA where we don't have to queue just like any other tax payer.
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: Catherine Ndolo  DOA   2019-11-20 08:06:22



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1. Tax Agents should be iCPAK members holding a practising certificate

2. No fees since already has a licence from ICPAK

3. if must have a licence, then the fees should not be more than 10,000 per year
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: Muturismith  DOA   2019-11-19 10:19:12



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The tax agents must be members of ICPAK having fulfilled the full CPA course thus puts a body in place to monitor conduct of rogue agent and discipline them

The commissioner should not a point any other person which he deems has knowledge of tax except for members of ICPAK accounting body.

On the part of ksh20,000.00 the commissioner should not chare tax agents 20000 as tax agents under agency act are ensuring that KRA are collecting all tax from the tax payers.

In fact KRA should require that all accounts be allocated to a tax agent this way..they can maximise on tax collection.
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: CPa Wakhungu  DOA   2019-11-19 06:16:01



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The tax agents should among other be conversant with financial statements.
Commissioner satisfied one is qualified for registration is prone to misuse. Instead have a professional body with representative that is able to vet and give recommendations to the commissioner for registration.
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: Samuel  DOA   2019-11-19 05:16:48



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Potential Issues:
1. Challenge of having “Commissioner” who is the Commissioner-General appointed under the Kenya Revenue Authority Act as per tax Procedure Act No 29 of 2015 as appointing authority there’s potential conflict of interest
2. Registration of tax agent points at having a person wishing to act as a tax agent to apply in writing to the Commissioner for registration.
a) What is the format for application?
b) The Commissioner may refuse/deny to appoint?
c) Shouldn’t a reason be expended?
d) What is the recourse and appeal mechanism?

Application as tax agent as long as one is member of LSK or ICPAK should be automatic and at nominal peppercorn rate.

3. The Commissioner may appoint a person if the said person is “tax compliant” … what does this mean?
4. While Tax Agent is given “functions” from where/how are these to be conducted? at whose cost?
5. The cost of making an application at 20K is overly expensive it is not the same amount one pays for membership in professional bodies and in addition its non-refundable
6. The Commissioner has sweeping powers including maintenance a Register that purports to have qualifications of agents and any such information as Commissioner deem necessary? What are these provisions for?
7. What is the difference between functions of tax agent and conduct of tax agents?
8. At Ch 7 Clause 7 establishes Tax Agent committee for considerations for applications for registration of tax Agents at 7(2) a role the procedures had already given solely to Commissioner at Part 3 on Registration of tax agent. Why?
9. The quorum of the Committee should be at least 50% of the membership as opposed to proposed three out of 7(at least 4).
10. There is need to have a representative of tax agents sitting in the Committee
11. Investigation of misconduct cannot be sole preserve of Commissioner as per section 9 but should set up a Disciplinary Committee member of who should not include Commissioner of designate.
12. The Tax Agent Committee should not be a standing Committee, but one called upon to address issues as and when they emerge.
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: Kris  DOA   2019-11-19 02:16:49



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This fee should be reomived given that , the said agents will be members of ICPAK or LSK for which they pay for registration and regulation

Regards CPA Grohney
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: CPA Grohney  DOA   2019-11-18 18:25:17



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1. Clarification of whether the Kshs 20,000 non-refundable fee is the only payment required from tax agents i.e. this is a one off payment and no further annual payments are required
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: James Kirimi  DOA   2019-11-18 09:44:42

my Suggested response
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