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The Budget Statement FY 2015 proposed to introduce a Tax procedure bill with a view to harmonize and consolidate the procedural rules that govern tax laws in Kenya. The Tax Procedures Act (TPA) 2015 was assented into law on 15th December 2015 and effected through a legal notice issued on 14th January appointing 19th January as the commencement date.
This update aims to highlight the key provisions in the act in order to educate tax practitioners, tax agents and professionals at large on implications to tax administration in Kenya.
Download the update below.
