Tax Procedures Act

103B. Interference with computerized tax system

Edition: 2026-09-01 · In force

103B. Interference with computerized tax system

(1)A person who knowingly—

(a)falsifies any record or information stored in any computerized tax system;

(b)damages or impairs any computerized tax system; or

(c)damages or impairs any duplicate tape or disc or other medium on which any information obtained from a computerized tax system is held or stored otherwise than with the permission of the Commissioner,

commits an offence.

(2)A person convicted of an offence under subsection (1) shall be liable to imprisonment for a term not exceeding three years, or to a fine not exceeding eight hundred thousand shillings, or to both.

(Act No. 10 of 2018, s. 47)

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Source: Kenya Law