Mining Act

53. Annual financial reports

Edition: 2026-07-24 · In force

53. Annual financial reports

(1)The holder of a mineral right shall, within three months following the end of each financial year, furnish the Cabinet Secretary and the Kenya Revenue Authority with a copy of audited annual financial statements, in accordance with International Accounting Standards.

(2)The Cabinet Secretary shall prescribe the form and contents of the annual financial statements.

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Source: Kenya Law