This is the first entry for 2023 budget

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The tribunal noted that Section 44 (1) of the VAT Act requires that the VAT return in respect of each tax period should be filed by a registered taxpayer not later than the twentieth day after the end of that period unless a taxpayer has sought and obtained an approval by the Commissioner for extension of time under Section 44 (2) (repealed by Finance Act, 2018).

“It would follow that where a taxpayer has filed its VAT returns late, then input VAT will only be allowed for deductibility to the extent that it is within six months at the time of filing the return. The six -month period limit would only cease to apply where the taxpayer had sought and obtained the Commoner’s approval to submit a late return,” it ruled.

According to the tribunal, the wording of Section 17(2) is clear and unambiguous and cannot be interpreted to have any other meaning.

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The tribunal noted that Section 44 (1) of the VAT Act requires that the VAT return in respect of each tax period should be filed by a registered taxpayer not later than the twentieth day after the end of that period unless a taxpayer has sought and obtained an approval by the Commissioner for extension of time under Section 44 (2) (repealed by Finance Act, 2018).

“It would follow that where a taxpayer has filed its VAT returns late, then input VAT will only be allowed for deductibility to the extent that it is within six months at the time of filing the return. The six -month period limit would only cease to apply where the taxpayer had sought and obtained the Commoner’s approval to submit a late return,” it ruled.

According to the tribunal, the wording of Section 17(2) is clear and unambiguous and cannot be interpreted to have any other meaning.

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The tribunal noted that Section 44 (1) of the VAT Act requires that the VAT return in respect of each tax period should be filed by a registered taxpayer not later than the twentieth day after the end of that period unless a taxpayer has sought and obtained an approval by the Commissioner for extension of time under Section 44 (2) (repealed by Finance Act, 2018).

“It would follow that where a taxpayer has filed its VAT returns late, then input VAT will only be allowed for deductibility to the extent that it is within six months at the time of filing the return. The six -month period limit would only cease to apply where the taxpayer had sought and obtained the Commoner’s approval to submit a late return,” it ruled.

According to the tribunal, the wording of Section 17(2) is clear and unambiguous and cannot be interpreted to have any other meaning.

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The tribunal noted that Section 44 (1) of the VAT Act requires that the VAT return in respect of each tax period should be filed by a registered taxpayer not later than the twentieth day after the end of that period unless a taxpayer has sought and obtained an approval by the Commissioner for extension of time under Section 44 (2) (repealed by Finance Act, 2018).

“It would follow that where a taxpayer has filed its VAT returns late, then input VAT will only be allowed for deductibility to the extent that it is within six months at the time of filing the return. The six -month period limit would only cease to apply where the taxpayer had sought and obtained the Commoner’s approval to submit a late return,” it ruled.

According to the tribunal, the wording of Section 17(2) is clear and unambiguous and cannot be interpreted to have any other meaning.

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Tax Procedures Act 2015

1. Citation

These Regulations may be cited as the Tax Procedures (Tax Agents) Regulations, 2019.

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Tax Procedures Act 2015

2. Interpretation

In these Regulations, unless the context otherwise requires –


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Tax Procedures Act 2015

3. Registration of tax agent

(1) A person who wishes to act as a tax agent shall apply in writing to the Commissioner for registration.

(2) An application made under sub-regulation (1) shall be accompanied by a non-refundable fee of twenty thousand shillings.

(3) The Commissioner may register a person as a tax agent if that person is tax compliant and—

(4) Where the Commissioner is satisfied that a person is qualified for registration as a tax agent, the Commissioner shall issue a certificate of registration in the prescribed form.

(5) These Regulations shall not apply to a non-resident who is temporarily in Kenya for the sole purpose of representing a client on tax matters.

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Tax Procedures Act 2015

4. Functions of tax agents

The functions of a tax agent shall be to—


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Tax Procedures Act 2015

5. Register for tax agents.

(1) The Commissioner shall maintain a register of all licensed tax agents.

(2) The register shall contain—

(3) A tax agent shall notify the Commissioner of any change in the information in the register within fourteen days of such change.

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Tax Procedures Act 2015

6. Conduct of tax agents

A tax agent shall:

(1) act in a professional manner in providing services to his clients to enable them to comply with the requirements of any tax law.

(2) comply with any notice served on the tax agent by the Commissioner within the period specified in the notice;

(3) maintain a register containing the following details—


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Tax Procedures Act 2015

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

(1) The Cabinet Secretary shall, by notice in the Gazette, appoint a Tax Agents' Committee.

(2) The Tax Agents' committee shall consider applications for registration of tax agents and investigate any allegations of misconduct made against tax agents.

(3) The Committee shall comprise of-

(4) The chairperson of the Committee shall serve for one five year term;

(5) The members of the Committee shall serve for a term not exceeding three years and shall be eligible for re-appointment for one further term not exceeding three years.

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Tax Procedures Act 2015

8. Tenure of office (para.8)

(1) The chairperson or a member of the Committee shall hold office-


(2) The office of the chairperson or a member of the Committee shall become vacant if the holder-


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Tax Procedures Act 2015

9. Conduct of business (para.9)


(1) The Chairperson shall be responsible for ensuring the orderly and expeditious discharge of the mandate of the Committee.

(2) The chairperson shall preside at every meeting of the Committee at which the chairperson is present and in the absence of the chairperson, the members present shall appoint one of them to preside over the meeting.

(3) The quorum for a meeting of the Committee shall be the chairperson and two others members.

(4) The members of the Committee shall be paid such remuneration as the Cabinet Secretary may determine from time to time.

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Tax Procedures Act 2015

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

(1)    The Commissioner shall refer allegations of misconduct against a tax agent to the Committee for investigation.

(2)    The Committee may, in the course of the investigations, hear any witnesses and receive any documentary evidence that will assist in the investigation.

(3)    The Committee shall, expeditiously, but not later than seven days after the conclusion of the investigation, submit a report to the Commissioner recommending that the Commissioner-

   (a)    clears the tax agent of the allegations;

   (b)    cautions, warns or reprimands the tax agent;

   (c)    suspends the registration of the tax agent;

   (d)    deregisters the tax agent; or

   (e)    take such other action that the Commissioner may consider appropriate.

(4) The Commissioner shall, within fourteen days of receiving the report of the Committee, take such action as may be appropriate.

(5) Where the allegations are made against a member of a recognized professional association, the Committee may notify the association of the allegations.

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Tax Procedures Act 2015

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.

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