The Tax Procedures Act, 2015

Chapter 1

Object & Purpose (s.1)

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. @2014-2023 All rights reserved
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