tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 15

Priority of tax to other debts (s.32-33)

The following shall be held in trust for the Commissioner (s.34)

  • Vat due (net)

  • Excise tax payable

  • Withholding tax deducted

  • Distress notice amounts under s.41(2)


In case of liquidation or bankruptcy the taxes above

  • do not form part of the estate of the person under liquidation.

  • are payable to the Commissioner before any distribution





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