Tax Procedures Act

91. Offences relating to PINs

Edition: 2026-09-01 · In force

91. Offences relating to PINs

(1)A person commits an offence if that person uses a false PIN on a tax return or other document used for the purposes of a tax law.

(2)A person who uses the PIN of another person shall be treated as having used a false PIN, unless the PIN has been used in the circumstances specified in section 13(3).

(3)A person commits an offence if the person obtains a PIN using a false document, a forged document or through fraud, misrepresentation or deceit.

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Source: Kenya Law