^KENYA

The Tax Procedures Act, 2015

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Chapter 13

Tax Assesments (Returns) (s.28-31)

The following are types of tax assessments

• Self assessment (s.28), filed by the taxpayer


• Default assessment (s.29), filed
  
  
  1. by the Commissioner where taxpayer has failed to file
  2. within 5yrs of accounting period
• Advance Assessment (s.30), filed by the Commissioner where taxpayer has failed to comply with section 26, demand for a return to be filed.

Amended Assesments (s.31 previously s.90 cap 470)

A Taxpayer can make an application to the commissioner to amend a return or tax assessment; (ss.2)

The Commissioner may reject the application within 30 days of lodgement with reasons.

The Commissioner may amend an assessment (ss.4)

• in the case of gross or willful neglect, evasion or fraud by, or on behalf of the taxpayer, at any time (no time limit).


• In any other case, Within 5yrs of
  
  
  1. for self assessment return, the date of submission by taxpayer.
  2. for any other other assessment, the date the Commissioner notified the taxpayer of the assessment.

Multiple Amended Assesments (s.31 previously s.90 cap 470)

Where the assessment has been amended, the Commissioner may further amend the original assessment;

1. within 5yrs of (ss.6)
   
   
   1. for self assessment return, the date of submission by taxpayer; or
   2. for any other assessment, the date the Commissioner served notice on the taxpayer of the original assessment; or
2. One year after the Commissioner served notice of the amended assessment on the taxpayer, whichever is the later

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