^KENYA

The Tax Procedures (Tax Agents) Regulations, 2019

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Chapter 6

11. Offences (para.9)

Any person who-

(a)   fraudulently makes, or causes or permits to be made, any false or incorrect entry into the register maintained for the purposes of these Regulations, or any copy thereof;

(b)   fraudulently procures or attempts to procure, registration as a tax agent;

(c)   knowingly and willfully makes any statement which is false or which is misleading, with a view to gaining any advantage, concession or privilege under these

12. Transitional provisions (para.10)

All existing tax agents in the database as at the effective date of these Regulations shall be deemed to be registered tax agents.


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