tax ACADEMY
Konnectplus

KENYA

The Tax Procedures Act, 2015





Chapter 17

Preservation of Funds (s43)

Where the Commissioner believes the taxpayer is likely to hinder the collection of tax has powers to direct

  • Banks

  • debtors

  • any other third party

to freeze these funds for 10 days (courts may extend to 30 days). This may apply mainly to those collecting

  • Excise tax

  • Withholding tax

  • VAT

  • Tax agents/representatives collecting tax not accounted for



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