../../..//applications/modal/login.php
/applications/academy/tax-procedures/10-limitation-and-cancellation-of-tax-agent-licence.php
KENYA
The Tax Procedures Act, 2015
previous
next
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
- filing false returns and
- failure to qualify as a tax agent
- ceasing to carry on business as a tax agent
Cancellation shall take effect immediately on application or
60 days after notification by the Commissioner.
previous
next