tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 6

Tax Representative (s.15)

A tax representative performs duties on behalf of the taxpayer such as:-

  • 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





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