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id : 161    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


1. Citation

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

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id : 160    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


2. Interpretation

In these Regulations, unless the context otherwise requires ...

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id : 159    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


3. Registration of tax agent

(1) A person who wishes to act as a tax agent sh...

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id : 158    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


4. Functions of tax agents

The functions of a tax agent shall be to—
...

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id : 157    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


5. Register for tax agents.

(1) The Commissioner shall maintain a register o...

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id : 156    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


6. Conduct of tax agents

A tax agent shall:

(1) act in a prof...

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id : 155    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


7. Establishment of Tax Agents Committee (para.7)

(1)...

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id : 154    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


8. Tenure of office (para.8)

(1) The chairperson or a ...

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id : 153    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


9. Conduct of business (para.9)


(1) The Chairperson shall be respon...

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id : 152    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


10. Investigation of allegations of misconduct (para.10)

(1)    The Commissi...

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id : 151    Tax Procedures (Tax Agents) Regulations 2019     Kenya

Tax Procedures Act 2015


11. Offences (para.9)

Any person who-

(a)   fraudulently ma...

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