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Assessment of
person about
to leave or
having left
Kenya.
Where the Commissioner has reasonable cause to believe that a
person is about to leave Kenya, or has left Kenya and his absence is unlikely to
be only temporary, and that person has not been assessed to tax on income
chargeable to tax for a year of income, the Commissioner may, according to the
best of his judgement, determine the amount of the income of that person for that
year of income and assess him accordingly, but that assessment shall not affect
the liability of that person otherwise arising under this Act.
75A Assessment in
certain cases
Finance Act 2009
Effective 12 June 2009
Repealed by Finance Act, 2016Effective 9th June 2016 Deleted by (TPA 2nd Sch Para 4)
(1) Notwithstanding any other provision of this Act, where the Commissioner
has reason to believe that any tax payable by any person is at risk of nonpayment - (a) due to the imminent departure of the person from
Kenya; or (b) where the person, being a company, is about to be
liquidated or otherwise wound up or cease business;
the Commissioner may, whether or not the due date for the payment of
that tax has arrived, by notice in writing served on that person require
that person to pay the tax within the time specified in the notice.
(2) Any person who fails to pay tax when required to do so under subsection
(1) shall be guilty of an offence.
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