ADVOKS GLOBAL · KENYA
Tax Procedures Act
32. Tax as a debt due to the State
Edition: 2026-09-01 · In force
32. Tax as a debt due to the State
(1)A tax payable by a person under a tax law shall be a debt due to the Government and shall be payable to the Commissioner.(2)A taxpayer who is required to pay a tax electronically under a tax law or section 75 of this Act shall pay the tax electronically unless he or she is authorised in writing by the Commissioner to use another method of payment.