ADVOKS GLOBAL · KENYA
Tax Procedures Act
15A. Appointment of tax representative by non-resident person
Edition: 2026-09-01 · In force
15A. Appointment of tax representative by non-resident person
(1)In a case where a non-resident person with no fixed place of business in Kenya is required to register under a tax law, the non-resident person shall appoint a tax representative in Kenya in writing.(2)Where a person required to appoint a tax representative in accordance with sub section (1) fails to do so, the Commissioner may appoint a tax representative for that person, and the tax representative so appointed shall have the duties and obligations specified under section 15.(3)The registration of the tax representative shall be in the name of the non-resident person being represented.(4)A person may be a tax representative for more than one non-resident person, in which case the person shall have a separate registration for each non-resident person.(5)The Commissioner shall issue a PIN to the tax representative.