ADVOKS GLOBAL · KENYA
Income Tax Act
109. Failure to comply with notice, etc.
Edition: 2026-07-01 · In force
109. Failure to comply with notice, etc.
(1)Any person shall be guilty of an offence if he, without reasonable excuse–(a)fails to furnish a return or give a certificate as required by section 35 (5) of this Act; or(b)fails to give notice to the Commissioner as required by section 52 (3) of this Act; or(c)deleted by Act No. 9 of 2025, s. 26(b);(d)fails to keep records, books or accounts in accordance with the requirements of a notice served on him under section 55(1) of this Act, or fails to keep those records, books or accounts in the language specified in the notice; or(e)fails to preserve a record, document or book of account in contravention of section 55 (2) of this Act; or(f)deleted by Act No. 9 of 2025, s. 26(c);(g)destroys, damages or defaces any accounts or other documents in contravention of a notice served on him under section 56 (1) of this Act; or(h)deleted by Act No. 9 of 2025, s. 26(d);(i)fails to answer any question lawfully put to him, or to supply any information lawfully required from him, under this Act; or(j)fails to supply prescribed certificates as required by section 37;(k)when requested by the Commissioner, fails to furnish the identifying number required under section 132, or fails to include in any return, in a statement or in other documents the identifying number when required to do so.(2)No prosecution for an offence under this section shall be instituted at any time subsequent to two years after the date of the commission of the offence or, in the case of the contravention of paragraph (d), (e) or (g) of subsection (1) after the date on which the fact of the commission of that offence came to the knowledge of the Commissioner.