Easy way to be a KRA Tax Agent In Kenya

• By -Admin

Easy way to be a KRA Tax Agent In Kenya

• Posted on October 17, 2020
• Posted in Tax Services

THE TAX PROCEDURES (TAX AGENTS) REGULATIONS

IN EXERCISE of the powers conferred by Section 112 of the Tax Procedures Act, 2015, the Cabinet Secretary for the National Treasury and Planning makes the following Regulations.

1.  These Regulations may be cited as the Tax Procedures (TaxAgents) Regulations, 2019.

“Committee” means the Tax Agent Committee established under Regulation 7;

“misconduct” includes making false tax declarations, aiding and abetting tax evasion and any conduct prohibited by any law relating to the collection of tax;

“person’’ means an individual or a partnership;

Registration of tax agent

“practicing certificate” means a certificate issued to a person by a recognized professional association which permits that person to practice that profession ;eg www.dennykinsassociates.com

Registration certificate” means the certificate issued by the Commissioner under Regulation 3; and

“tax agent” means a person registered by the Commissioner as a tax agent under Regulation 3.

3. (1) A person who wishes to act as a tax agent shall apply in writing to the Commissioner for registration.

• An application made under sub-regulation (1) shall be accompanied by a non-refundable fee of twenty thousand shillings.
• The Commissioner may register a person as a tax agent if that person is tax compliant and—
• is a member of the Institute of Certified Public

Accountants of Kenya;

(b) is an advocate of the High Court of Kenya and holds a current practicing certificate;

(c is a former tax administrator with at least ten years’ experience in tax administration; or

(d) is a holder of any other relevant qualifications and experience recognized by the Commissioner as sufficient for a tax agent.

Committee

7. (1) The Cabinet Secretary shall, by notice in the Gazette, appoint a Tax Agents’ Committee.

• The Tax Agents’ committee shall consider applications for registration of tax agents and investigate any allegations of misconduct made against tax agents.
• The Committee shall comprise of—
• a chairperson who shall be from the private sector with at least ten years’ relevant experience and holds a degree in taxation, finance, accounting, economics or law from a recognized university;
• a representative of the Institute of Certified Public Accountants of Kenya;
• a representative of the Law Society of Kenya;
• three other persons who have at least five years’ relevant experience and hold a degree in taxation, finance, accounting, economics or law from a recognized university; and
• a representative of the Commissioner, who shall be the secretary to the Committee.

Tenure office

• The chairperson of the Committee shall serve for one five year term;
• The members of the Committee shall serve for a term not exceeding three years and shall be eligible for re-appointment for one further term not exceeding three years.

_of 8. (1) The chairperson or a member of the Committee shall hold office—

• in case of the Chairperson, for a term not exceeding five years but shall not be eligible for re-appointment; and
• in case of a member, for a term not exceeding three years but shall be eligible for re-appointment for one further term of three years.
• The office of the chairperson or a member of the Committee shall become vacant if the holder—
• resigns by notice in writing to the Cabinet Secretary;
• is convicted of a criminal offence;

is declared bankrupt by a court of competent jurisdiction; or

(d) fails to attend three consecutive meetings without notice to the chairperson or in case of the chairperson,

Investigation of allegations of misconduct

• The members of the Committee shall be paid such remuneration as the Cabinet Secretary may determine from time to time.
• (1) The Commissioner shall refer allegations of misconduct against a tax agent to the Committee for investigation.
• The Committee may, in the course of the investigations, hear any witnesses and receive any documentary evidence that will assist in the investigation.
• The Committee shall, expeditiously, but not later than seven days after the conclusion of the investigation, submit a report to the Commissioner recommending that the Commissioner—
• clears the tax agent of the allegations;
• cautions, warns or reprimands the tax agent;
• suspends the registration of the tax agent  https://dennykinsassociates.com tax agent;
• deregisters the tax agent; or
• take such other action that the Commissioner may consider appropriate.
• The Commissioner shall, within fourteen days of receiving the report of the Committee, take such action as may be appropriate.
• Where the allegations are made against a member of a recognized professional association, the Committee may notify the association of the allegations.

_Offences

11. Any person who—

fraudulently makes, or causes or permits to be made, any false or incorrect entry into the register maintained for the purposes of these Regulations, or any copy thereof;

• fraudulently procures or attempts to procure, registration as a tax agent;
• knowingly and willfully makes any statement which is false or which is misleading, with a view to gaining any advantage, concession or privilege under these