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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.