- submit returns and
- pay taxes.
The taxpayer is not relieved from performing any obligation that the tax representative has failed to perform.
Deemed tax representatives
- A guardian or legal representative entitled to receive income on behalf of a legal disability/ minor
- Accounting officer for companies, partnerships, associations of persons, Judiciary, parliamentary service commission
- Trustee of a trust (other than the estate of a deceased taxpayer)
- Accounting officer based in Kenya for non resident companies, foreign governments, international organisations etc
- Accounting officer for National government, County government, Judiciary, Parliamentary Service Cmmission
- A farmers representative under s.17
- Manager or person controlling the interests of a non resident
- Any tax agent or representative under any tax law