The object and purpose of this Act is to provide uniform procedures for—

• consistency and efficiency in the administration of tax laws;


• facilitation of tax compliance by taxpayers; and


• effective and efficient collection of tax.

The Tax Procedures Act, 2015 (TPA) applies to all tax laws unless a tax law has a unique administrative procedure.

The Act has collated legal provisions from

• Income Tax Act Cap 470 ;


• Value Added Tax Act, 2013 ;


• Excise Duty Act, 2015


• Kenya Revenue Authority Act, 1995

relating to the administration of tax laws.