^KENYA

The Tax Procedures (Tax Agents) Regulations, 2019

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Chapter 3

5. Register of tax agents (para.5)

(1) The Commissioner shall maintain a register of all licensed tax agents.

(2) The register shall contain-

(a)    the names of all tax agents;

(b)    the qualifications of the tax agents;

(c)    the principal address of business and any other place where the tax agents may operate from; and

(d)    such other information as the Commissioner may deem necessary.

3) A tax agent shall notify the Commissioner of any change in the information in the register within fourteen days of such change.


6. Conduct of tax agents (para.6)

A tax agent shall:

(a)    prepare and submit tax returns on behalf of a taxpayer;

(b)    liaise with the Kenya Revenue Authority on behalf of a taxpayer on matters relating to tax;

(c)    advise and represent a taxpayer in matters relating to tax before the Commissioner or the Tribunal established under the Tax Appeals Tribunal Act, 2013; and

(d)    deal with any other matters that relate to tax on behalf of a taxpayer.

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