Law & Regulation
Tax Procedures Act, 2015
The Tax Procedures Act provides common administration and enforcement machinery for taxes within its scope. It governs registration, records, returns, assessments, payment, collection, objections, information powers, penalties and related procedural matters.
Legal Significance
What This Instrument Does
It standardises taxpayer obligations and Kenya Revenue Authority powers across principal tax statutes. It establishes procedural rules for self-assessment and amended assessments, tax decisions and objections, recovery measures, refunds, enforcement and offences. Substantive liability remains rooted in the relevant tax law.
Why It Matters
Even a sound substantive tax position can fail through late registration, defective records, missed objections or unpaid withholding. Infrastructure transactions produce long records, multiple contractors and significant cross-border flows, so procedural controls and document retention are central to diligence and covenant compliance.
Key Provisions
- Taxpayer registration
Creates the formal identity and notification framework for tax administration.
- Record keeping
Requires evidence adequate to support returns, deductions, exemptions and transaction characterisation.
- Returns and self-assessment
Governs filing and the taxpayer's initial statement of liability.
- Commissioner assessments
Permits default, amended or additional assessments within the statutory framework.
- Tax decisions and notices
Defines administrative acts from which rights and deadlines may flow.
- Objections
Provides the first formal challenge route, with strict content, payment and timing requirements where applicable.
- Payment and collection
Regulates due dates, recovery and application of payments.
- Interest and penalties
Attaches consequences to specified defaults while preserving statutory remission mechanisms where available.
- Information and inspection powers
Supports audits, production requirements and verification of taxpayer positions.
- Agency and preservation measures
Enables collection against assets or third parties in circumstances prescribed by law.
- Refunds and offsets
Governs claims for repayment and application against other liabilities.
- Offences and responsible-person exposure
Addresses deliberate non-compliance and accountability.
When You Would Use This
Designing a tax-compliance calendar
Responding to an audit
Preserving model evidence
Challenging an assessment
Diligencing historic liabilities
Negotiating tax covenants
Evaluating enforcement risk
InfraLex Relevance
Primary / Framework for Tax procedure, complementary to the substantive Income Tax and VAT laws. It should be explained as the common administrative spine, not as the source of every underlying tax charge.
Legal Framework Position
- TaxPrimary / Framework Instrument
Instrument Overview
- Official Citation
- Act No. 29 of 2015
- Instrument Type
- Law / Act
- Source Language
- English
- Last Verified
- 6 September 2026