tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 10

Limitation & Exemptions (s.21)

A person who is not a registered tax agent

  • shall not represent another person as a tax agent.

  • offer assistance under the tax law for a reward.

Practising lawyers exempt from registration.

Cancellation of Licence (s.22)

A tax agent who has ceased to carry on budiness as a tax agent may apply in writing to the Commissioner to cancel the licence.

The Commissioner may cancel a license by a notice in writing due to

  1. filing false returns and
  2. failure to qualify as a tax agent
  3. ceasing to carry on business as a tax agent
Cancellation shall take effect immediately on application or 60 days after notification by the Commissioner.



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