ADVOKS GLOBAL · KENYA
Micro and Small Enterprises Act
24. Annual returns
Edition: 2022-12-31 · In force
24. Annual returns
(1)Every registered association or umbrella organization shall furnish annually to the Registrar, on or before the prescribed date, such returns, accounts and other documents as may be prescribed.(2)If any return, account or other document furnished under subsection (1) is incomplete in any material particulars, it shall be taken not to have been furnished for the purposes of subsection (1).(3)A registered association or umbrella organization which contravenes subsection (1) commits an offence.(4)A person who wilfully makes or orders or causes or procures to be made any false entry in or omission from any return, account or other document furnished under this section commits an offence and shall be liable, on conviction, to a fine not exceeding one hundred thousand shillings, or to imprisonment for a term not exceeding one year, or to both.