Tax Procedures Act

111. Protection of officers

Edition: 2026-09-01 · In force

111. Protection of officers

No officer shall be personally liable for any act or omission done or committed in good faith in the performance of his or her functions under a tax law unless, having regard to the circumstances of the case, such act or omission is found to be—

(a)done or committed wilfully or dishonestly by such officer;

(b)attributable to the negligence of such officer;

(c)done or committed by such officer in contravention of any provision of a tax law or regulations made there under.

(Act No. 8 of 2021, s. 47)

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Source: Kenya Law