The Tax Procedures (Tax Agents) Regulations, 2019

(1) The Cabinet Secretary shall, by notice in the Gazette, appoint a Tax Agents' Committee.

(2) The Tax Agents' committee shall consider applications for registration of tax agents and investigate any allegations of misconduct made against tax agents.

(3) The Committee shall comprise of-


(a)    a chairperson who shall be from the private sector with at least ten years' relevant experience and holds a degree in taxation, finance, accounting, economics or law from a recognized university;

(b)    a representative of the Institute of Certified Public Accountants of Kenya;

(c)    a representative of the Law Society of Kenya;

(d)    three other persons who have at least five years' relevant experience and hold a degree in taxation, finance, accounting, economics or law from a recognized university; and

(e)    a representative of the Commissioner, who shall be the secretary to the Committee.


(4) The chairperson of the Committee shall serve for one five year term;

(5) The members of the Committee shall serve for a term not exceeding three years and shall be eligible for re-appointment for one further term not exceeding three years.


8. Tenure of office (para.8)

(1) The chairperson or a member of the Committee shall hold office-


(a)    in case of the Chairperson, for a term not exceeding five years but shall not be eligible for re-appointment; and

(b)    in case of a member, for a term not exceeding three years but shall be eligible for re-appointment for one further term of three years.


(2) The office of the chairperson or a member of the Committee shall become vacant if the holder-


(a)    resigns by notice in writing to the Cabinet Secretary;

(b)    is convicted of a criminal offence;

(c)    is declared bankrupt by a court of competent jurisdiction; or

(d)    fails to attend three consecutive meetings without notice to the chairperson or in case of the chairperson, to the Commissioner; or

(e)    is unable to perform the functions of the office arising by reason of infirmity of body or mind; or

(f)    is otherwise unable or unfit to discharge the functions of the office



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