tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 12

Demand to File Tax Return (s.26)

The Commissioner may demand for a tax return in cases where

  • bankruptcy, winding up or liquidation proceedings are ongoing.

  • he believes a taxpayer is a flight risk.

  • there is cessation of business.

  • its due to death.

Where a return is received by the Commissioner it is deemed submitted by the taxpayer’s authority unless taxpayer can prove otherwise. (s.27)




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