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Dear Reader,
We would like to inform you about a significant development regarding the Tax Procedures Act (TPA), Chapter 468B of the Laws of Kenya. In a marked departure from the traditional publication of the Tax Laws (Amendment) Bill, the government is now pursuing piece-meal amendments to the current tax laws.
On 19th August 2024, the Cabinet Secretary for the National Treasury and Economic Planning submitted the Tax Procedures (Amendment) Bill, 2024 (Proposed Bill) to the National Assembly. This Bill seeks to introduce several key provisions to the parent Act, including:
- Extending the tax amnesty programme period from 30th June 2024 to 30th June 2025.
- Allowing for tax abandonment due to difficulty in recovery.
- Excluding Saturdays, Sundays, and public holidays in the computation of the period for lodging objections to the commissioner’s assessments.
We will continue to monitor the progress of this Bill and keep you updated on any further developments. Please find our detailed summary and comments on the key highlights of these regulations by clicking on the button at the bottom of this page.
Should you have any questions or need further clarification, please do not hesitate to contact us.
