ADVOKS GLOBAL · KENYA
Tax Procedures Act
103A. Unauthorized access or improper use of computerized tax system
Edition: 2026-09-01 · In force
103A. Unauthorized access or improper use of computerized tax system
(1)A person who—(a)knowingly and without lawful authority, by any means, gains access to or attempts to gain access to any computerized tax system;(b)having lawful access to any computerized tax system, knowingly uses or discloses information obtained from such system for a purpose that is not authorised; or(c)knowing that he is not authorized to do so, receives information obtained from any computerized tax system, and uses, discloses, publishes, or otherwise disseminates such information, commits an offence.(2)A person convicted of an offence under subsection (1) shall be liable—(a)in the case of a natural person, to imprisonment for a term not exceeding two years, or to a fine not exceeding four hundred thousand shillings, or to both; or(b)in the case of a body corporate, to a fine not exceeding one million shillings.