he document provided is the Tax Procedures Act No. 29 of 2015, updated for amendments contained in the Finance Act 2018. Its object and purpose is to harmonize and consolidate procedural rules for tax law administration in Kenya, providing uniform procedures for consistency, efficiency, taxpayer compliance, and effective tax collection.

The Act's structure is organized into parts, including:

• Part I - Preliminary: Covers the short title, objects and principles, and interpretation of terms. Key definitions include "tax," "tax law," "assessment" (self-assessment, default assessment, advance assessment, or amended assessment), and "tax decision".

• Part II - Administration of Tax Laws: Details the functions and powers of the Commissioner of the Kenya Revenue Authority, including control and collection of taxes, accounting for them, and general administration. It also covers delegation of powers, confidentiality, and the powers of authorized officers (who have the powers of police officers).

• Part III - Taxpayers: Addresses registration (including automatic registration by the Commissioner's motion), deregistration, and Personal Identification Numbers (PINs). It specifies requirements for tax representatives and addresses the liability of directors and controlling members for a company's tax liability under certain arrangements.

• Part IV to VIII: These parts cover:

  • Record-keeping (Part IV), which requires documents to be retained for five years.

  • Tax Returns (Part V), including submission, third-party returns, and extensions of time.

  • Tax Assessments (Part VI): self, default, advance, and amendment of assessments.

  • Collection and Recovery of Tax and Refund of Tax (Part VII): treats tax as a debt due to the State, covers priority of tax (e.g., withholding tax is a first charge), late payment interest (1% per month), and recovery methods like suit, security on property, distress orders, and the power to collect tax from a person owing money to the taxpayer. It also provides for refund of overpaid tax.

  • Tax Decisions, Objections and Appeals (Part VIII).