tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 3

Registration (s.8)

A person is required to apply within 30 days where he:—

  • has accrued or expects to accrue a tax liability under the Income Tax Act or the VAT Act, 2013.

  • expects to manufacture or import excisable goods; or

  • expects to supply excisable services

  • Similar 30 days notice required on ceasing to meet registration requirements for tax.

  • Failure to comply - penalty of KES 100,000 per month or part thereof subject to a cap of KES 1 million

The Commissioner will issue a Personal Identification Number (PIN) to a person registered. A PIN can also be obtained for purposes of a specific transaction.

The Commissioner may with a notice in writing:

  • refuse to register a person within 14 days;

  • register a person without an application. (s.8(9));

  • exempt a person from registration. (s.8(9));


Change In Particulars (s.9)

Any person carrying on a business shall, within 30 days of occurence of a change, notify the commissioner of any changes.




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