Tax Procedures Act

93. Failure to maintain documents

Edition: 2026-09-01 · In force

93. Failure to maintain documents

(1)A person commits an offence if the person fails to keep, retain or maintain a document that may be required to be kept, retained or maintained in accordance with a tax law without reasonable excuse during a reporting period.

(2)A person commits an offence if the person deliberately prepares or maintains or authorises another person to prepare or maintain false documents in relation to a tax law.

(3)A person commits an offence if the person falsifies or authorises another person to falsify any in relation to a tax law.

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Source: Kenya Law