tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 11

Record Keeping (s.23(1))

Accounting records are required to be

  • kept for 5yrs (s23 1(c))

  • in Kenya shillings.

  • in either of the two official languages (s23 1(a))

Extension of time to submit tax return (s.25)

A person required to submit a tax return under a tax law may apply in writing;

  • 15 days before due date – monthly return

  • 30 days before due date – annual return

  • Commissioner to notify taxpayer 5 days before due date

  • Failure to notify application deemed approved

  • One extension per tax period

  • No filing penalty under s.83 will apply




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