ADVOKS GLOBAL · KENYA
Estate Duty Act
29. Duty to render account
Edition: 1991-12-27 · In force
29. Duty to render account
(1)It shall be the duty of every administrator to deliver to the Commissioner an affidavit in the prescribed form specifying to the best of his knowledge and belief all the property liable to estate duty on the death of the deceased and the value of all such property at the date of death, and together with such affidavit a certified true copy of any will or testamentary document made by the deceased or, in the case of an oral will, a written statement thereof:Provided that, where the gross value of all the property to which section 7(1) of this Act refers does not exceed twenty thousand shillings, the administrator need not deliver an affidavit as aforesaid, unless the Commissioner otherwise requires.(2)Where any person has in his possession, power or control, whether beneficially or as a trustee, any property liable to estate duty, it shall be the duty of that person to deliver to the Commissioner an affidavit in the prescribed form specifying the property and the value thereof at the date of death:Provided that no such affidavit need be delivered, unless expressly required by the Commissioner, where the property has been included in an affidavit delivered to the Commissioner in accordance with subsection (1) of this section.(3)The affidavits required by subsections (1) and (2) of this section shall be delivered to the Commissioner within six months of the death of the deceased or such further period as the Commissioner may allow.(4)If any person required by this section to deliver an affidavit to the Commissioner becomes aware that any affidavit so delivered was incorrect or incomplete in any particular, he shall as soon as practicable deliver to the Commissioner a corrective affidavit:Provided that the Commissioner may accept an unsworn statement in lieu of a corrective affidavit.(5)Notwithstanding the foregoing provisions of this section, the Public Trustee shall not be required to render any affidavit, but shall, where he is administering any property, deliver to the Commissioner a signed statement in all other respects in the prescribed form.(6)Any person who—(a)being under a duty, or being required, to deliver an affidavit or statement under this section, fails to deliver it within the time limited therefore, shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or, if in the opinion of the court the offence was committed with a view to hindering or preventing the collection or evading the payment of estate duty or with a fraudulent intent, to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding one year, or to both such fine and such imprisonment; and(b)in any affidavit or statement delivered under this section, knowingly gives any false information in any material particular or wilfully omits any property liable to estate duty, shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings or to imprisonment for a term not exceeding two years, or to both such fine and such imprisonment.