ADVOKS GLOBAL · KENYA
Tax Procedures Act
39B. Collector to recover unpaid amount under other laws
Edition: 2026-09-01 · In force
39B. Collector to recover unpaid amount under other laws
(1)Notwithstanding the provisions of any other wntten law where the Commissioner is the Collector of a fees, levy or charge under any other written law, the Commissioner may recover any unpaid amount of the fee, levy or charge as if it was an unpaid tax under a tax law.(2)Subject to subsection (1), where the amount of the unpaid fee, levy or charge does not exceed one hundred thousand shillings it shall be recoverable summarily.