ADVOKS GLOBAL · KENYA
Tax Procedures Act
10. Deregistration
Edition: 2026-09-01 · In force
10. Deregistration
(1)A person who ceases to be required to be registered for the purposes of a tax law shall apply to the Commissioner for deregistration under that specific tax law.(2)A registered person shall apply for deregistration under subsection (1)—(a)in the prescribed form; and(b)within thirty days of ceasing to be required to be registered under that tax law.(3)Where a tax law requires a registered person to apply for deregistration in addition to the requirement under this section, that person shall also apply for deregistration in accordance with the provision of that tax law.(4)The Commissioner shall notify in writing a registered person of the deregistration of that person if the Commissioner is satisfied that the person is no longer required to be registered for the purpose of a tax law.(5)The Commissioner may, on his or her own motion and by notice in writing to a person or a person’s tax representative, deregister the person when satisfied that the person is eligible for deregistration, including when the person is a natural person who has died, a company that has been liquidated, or any other person that has otherwise ceased to exist.(6)A person shall cease to be a registered person on the date of notification by the Commissioner in relation to the deregistration.(7)Where the Commissioner fails to respond to the application for deregistration within six months, the applicant shall be deemed to be deregistered.(8)Where the deregistration of a person requires the cancellation of that person’s registration or licence under a tax law, that registration or license shall be cancelled on the effective date of the deregistration.(9)Where a person who was deregistered under this section qualifies for registration under section 8, the person shall apply to the Commissioner for reinstatement of the registration.(10)The Commissioner shall notify the person in writing of the decision regarding reinstatement of registration within ninety days of receiving the application for reinstatement of registration.(11)Where the Commissioner is satisfied that the applicant under subsection (9) is liable for tax under a tax law, the Commissioner shall register the person and issue the person the same PIN that had been issued to the person prior to the deregistration.