tax ACADEMY
Konnectplus

KENYA

The Tax Procedures (Tax Agents) Regulations, 2019





Chapter 1

1. Citation (s.1)
These Regulations may be cited as the Tax Procedures (Tax Agents) Regulations, 2019.

2. Interpretation (para. 2)

    These Regulations, unless the context otherwise requires -
         
      Committee means the Tax Agent Committee established under Regulation 7;

      misconduct includes making false tax declarations, aiding and abetting tax evasion and any conduct prohibited by any law relating to the collection of tax;

      person means an individual or a partnership;

      practicing certificate means a certificate issued to a person by a recognized professional association which permits that person to practice that profession;

      registration certificate means the certificate issued by the Commissioner under Regulation 3; and

      tax agent means a person registered by the Commissioner as a tax agent under Regulation 3.





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