The Tax Procedures (Tax Agents) Regulations, 2019

(1)    The Chairperson shall be responsible for ensuring the orderly and expeditious discharge of the mandate of the Committee.

(2)    The chairperson shall preside at every meeting of the Committee at which the chairperson is present and in the absence of the chairperson, the members present shall appoint one of them to preside over the meeting.

(3)    The quorum for a meeting of the Committee shall be the chairperson and two others members.

(4)    The members of the Committee shall be paid such remuneration as the Cabinet Secretary may determine from time to time.

(1)    The Commissioner shall refer allegations of misconduct against a tax agent to the Committee for investigation.

(2)    The Committee may, in the course of the investigations, hear any witnesses and receive any documentary evidence that will assist in the investigation.

(3)    The Committee shall, expeditiously, but not later than seven days after the conclusion of the investigation, submit a report to the Commissioner recommending that the Commissioner-

   (a)    clears the tax agent of the allegations;

   (b)    cautions, warns or reprimands the tax agent;

   (c)    suspends the registration of the tax agent;

   (d)    deregisters the tax agent; or

   (e)    take such other action that the Commissioner may consider appropriate.

(4) The Commissioner shall, within fourteen days of receiving the report of the Committee, take such action as may be appropriate.

(5) Where the allegations are made against a member of a recognized professional association, the Committee may notify the association of the allegations.