ADVOKS GLOBAL · KENYA
National Social Security Fund Act
60. Remission of interest on contributions
Edition: 2022-12-31 · In force
60. Remission of interest on contributions
(1)Despite the provisions of this Act, in any case where the Board is of the opinion that it should refrain from recovering any interest on unpaid contributions by reason of—(a)uncertainty as to any question of law or fact;(b)consideration of hardship or equity;(c)impossibility, undue difficulty or expense of recovery of accumulated interest; or(d)any other cogent and compelling circumstance,the Board may recommend to the Cabinet Secretary to approve, in writing, the remission of the interest in question.(2)This section shall not apply where—(a)it appears or there is reasonable ground to suspect that the person liable to pay the accumulated interest has concealed any material particular concerning the case under consideration;(b)the person liable has, in any material way, been uncooperative or has made, directly or otherwise, fraudulent misrepresentation concerning his case; or(c)the person liable is or was in any way under investigation on any matter relating to the enforcement of this Act.(3)Despite subsection (1), the Board shall have the right to reopen its case to recover the remitted interest if any fact justifying such reopening comes to the notice of the Board.