^KENYA

The Tax Procedures (Tax Agents) Regulations, 2019

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Chapter 2

3. Registration of tax agent (para.3)

(1)    A person who wishes to act as a tax agent shall apply in writing to the Commissioner for registration.

(2)    An application made under sub-regulation (1) shall be accompanied by a non-refundable fee of twenty thousand shillings.

(3)    The Commissioner may register a person as a tax agent if that person is tax compliant and-


(a)    is a member of the Institute of Certified Public Accountants of Kenya;

(b)    is an advocate of the High Court of Kenya and holds a current practicing certificate;

(c)    is a former tax administrator with at least ten years' experience in tax administration; or

(d)    is a holder of any other relevant qualifications and experience recognized by the Commissioner as sufficient for a tax agent.


(4)    Where the Commissioner is satisfied that a person is qualified for registration as a tax agent, the Commissioner shall issue a certificate of registration in the prescribed form.

(5)    These Regulations shall not apply to a non-resident who is temporarily in Kenya for the sole purpose of representing a client on tax matters.

4. Functions of tax agent (para.4)

The functions of a tax agent shall be to-

(a)    prepare and submit tax returns on behalf of a taxpayer;

(b)    liaise with the Kenya Revenue Authority on behalf of a taxpayer on matters relating to tax;

(c)    advise and represent a taxpayer in matters relating to tax before the Commissioner or the Tribunal established under the Tax Appeals Tribunal Act, 2013; and

(d)    deal with any other matters that relate to tax on behalf of a taxpayer.

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