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Section 128

Service of notices, etc.


(1)Where under this Act any notice or other document is required or authorized to be served on or given to the Commissioner, then that notice or other document may be so served or given-
 (a) by delivering it personally to an officer; or
 (b) by leaving it at the office of an officer; or
 (c) by sending it by post addressed to an officer in his official capacity.

(2) Where under this Act any notice or other document is required or authorized to be served on or given to any person by the Commissioner, then that notice or other document may be so served or given by addressing it to that person, or, where that person is a company, to the principal officer or secretary of the company, and-

 (a) delivering it personally to him; or
 (b) leaving it at his usual or last known place of address or the address shown on the latest return of income furnished by him or on his behalf to the Commissioner; or
 (c) sending by post addressed to his usual or last known place of address or to a post office box rented in the name of that person or of his employer or to the address shown on the latest return of income furnished by him or on his behalf to the Commissioner.

(3) Where a notice or other document is served or given by post, service shall, in the absence of proof to the contrary, be deemed to have been effected -

(a) where it is sent to an address in Kenya, ten days after the date of posting;
(b) where it is sent to an address outside Kenya, at the time at which the notice would be delivered in the ordinary course of post, and in proving service it shall be sufficient to prove that the envelope containing the notice or other document was properly addressed and was posted; but where the person to whom a notice or other document has been sent by registered post is informed of the fact that there is a registered letter awaiting him at a post office, and that person refuses or neglects to take delivery of the letter, and the letter consists of a notice or other document, then service of that notice or other document shall be deemed to have been effected.

(4) Where the income of a person is assessable and chargeable in the name of another person, then if a notice or document which is required or authorized to be served on or given to the first mentioned person is served on or given to the other person the notice or document shall be deemed also to have been served on or given to the first mentioned person.


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