tax ACADEMY
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KENYA

The Tax Procedures Act, 2015





Chapter 14

Collection and Recovery of Tax (s.32-33)

Tax is a debt to the state (GoK) (s.32)

A taxpayer may apply in writting to the Commissioner for an extension of time to pay a tax due under a tax law

  • The Commissiooner shall notify the taxpayer within 30 days in writing

  • Instalment payments may be required

  • Interest will still run from the due date

  • Default on the instalment will result with the full tax being due

  • aligns the Income Tax Act to the VAT Act





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