Tax Procedures Act

26. Commissioner may require taxpayer to submit a tax return

Edition: 2026-09-01 · In force

26. Commissioner may require taxpayer to submit a tax return

(1)This section shall apply where, during a reporting period—

(a)bankruptcy, winding up or liquidation proceedings have been instituted against a taxpayer;

(b)the Commissioner has reason to believe that a taxpayer is about to leave Kenya permanently; or

(c)a taxpayer has ceased, or the Commissioner has reason to believe that a taxpayer will cease, carrying on any business in Kenya; or

(d)a taxpayer has died.

(2)The Commissioner may at any time during a reporting period, by notice in writing, require—

(a)the taxpayer or the taxpayer's tax representative to submit a tax return for the reporting period by the date specified in the notice being a date that may be before the date that the return for the reporting period would otherwise be due; and

(b)pay any tax due in relation to the return.

(3)Where a taxpayer is subject to more than one tax, this section shall apply separately for each tax.

← Previous provision Next provision →

Source: Kenya Law