Registration of tax agent

Registration of tax agent

(1) A person shall not operate as a tax agent unless the person has been registered by the Commissioner as a tax agent.

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

(3) A person is qualified for registration as a tax agent if that person is—

(a) registered as an accountant in accordance with the Accountants Act No. 15 of 2008, and a member of the Institute of Certified Public Accountants of Kenya; or

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

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

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

(e) tax compliant.

(4) Where the Commissioner is satisfied that a person is qualified for registration as a tax agent, the Commissioner shall issue a certificate of registration in the prescribed form.

(5) These Regulations shall not apply to a non-resident who is temporarily in Kenya for the sole purpose of representing a client on tax matters.

(6) A person who operates as a tax agent without registration commits an offence and is liable, on conviction, to a fine not exceeding one hundred thousand shillings or to imprisonment for a term not exceeding two years or to both.

4. Validity of registration

A person shall cease to be a tax agent if that person—

(a) is suspended or struck off from the register of his professional association;

(b) is suspended or deregistered by the Commissioner in accordance with regulation 10; or

(c) is declared bankrupt by a court of competent jurisdiction.