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Section 82

Local Committees

Repealed by Act No. 40 of 2013, s. 42.

(1)
The Minister may, by notice in the Gazette, establish a local committee for any area specified in the notice.

(2)
A local committee shall consist of a chairman and not more than eight other members appointed by the Minister.

Finance Act 2012 01 January 2013
(2A)
A person shall be qualified for appointment as a member of the local committee if the person -
  • (a) holds a degree in taxation, finance, accounting or law from a university recognized in Kenya and has at least five years’ experience in a related field;
  • (b) has met all tax obligations and has not been subject to an order for compounding tax offences;
  • (c) is of high moral character and integrity;
  • (d) is not an employee of the Kenya Revenue Authority; and
  • (e) in the case of a former public servant, has completed three years since leaving employment.

Finance Act 2012 01 January 2013 
(2B)
A person shall cease to be a member of the local committee if the person -
  • (a) resigns from office by notice in writing addressed to the Minister;
  • (b) becomes an employee of the Kenya Revenue Authority;
  • (c) is absent for three consecutive sittings of the local committee without written notification to the Chairman;
  • (d) is adjudged bankrupt by a court of competent jurisdiction;
  • (e) is convicted of criminal offence or of an offence under any tax law;
  • (f) is unable to perform the duties of the office by reason of physical or mental infirmity; or
  • (g) conducts himself in a manner inconsistent with continued membership of the local committee.
(3)
A member of a local committee shall hold office for the period, not exceeding two years, specified in his appointment unless, prior to the expiration of that period -
  • (a) he resigns his office by written notification under his hand addressed to the Minister; or
  • (b) the Minister, being satisfied that the member is unfit by reason of mental or physical infirmity to perform the duties of his office, or that the member has failed to attend at least three consecutive meetings of the committee, revokes his appointment.

(4)
The quorum for a meeting of a local committee shall be the chairman and two other members.

(5)
The members of a local committee shall be entitled to receive such subsistence and travelling allowances as the Minister may determine.

(6)
The members of a local committee shall not be personally liable for any act or default of the committee done or committed in good faith in the course of exercising the powers conferred by this Act.

(7)
The Minister may make rules -
  • (a) prescribing the manner in which an appeal under this Act may be made to a local committee and the fees to be paid in respect of an appeal;
  • (b) prescribing the procedure to be adopted by a local committee in hearing an appeal and the records to be kept by the committee;
  • (c) prescribing the manner in which a local committee shall be convened and the places where and the time at which it shall hold sittings;
  • (d) prescribing a scale of costs which may be awarded by a local committee; and
  • (e) generally for the better carrying out of the provisions of this Act relating to local committees and appeals thereto.
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