Collection of
tax from
persons
leaving or
having left
Kenya
Repealed by Finance Act, 2016Effective 9th June 2016(1) Notwithstanding anything to the contrary in this Act, where the Commissioner has assessed a person under section 75 he may, by notice in writing served on the person assessed, require that payment of the whole of the tax assessed or such part thereof as remains unpaid be made within such time as may be specified in the notice or that security to his satisfaction be given for the payment.
(2) Notwithstanding anything to the contrary in this Act, where the Commissioner has reason to believe that a person who has been assessed to tax otherwise than under section 75 -
(a) is about to leave Kenya without having paid the tax; or
(b) has left Kenya without having paid the tax and his absence is unlikely to be only temporary,
he may, whether or not the due date for the payment of that tax has arrived, by notice in writing served on the person assessed, require -
(i) that payment of the whole, or such part as remains unpaid, of the tax assessed be made within the time specified in the notice; or
(ii) that security to his satisfaction be given for the payment.
(3) Where a notice has been served on a person under this section the amount of the tax assessed and required to be paid, shall, notwithstanding that a notice of objection to, or appeal against, the assessment has been given or is pending, be deemed to be due and payable on the date specified in the notice, and in default of compliance with that notice the Commissioner shall, in addition to any action taken under subsection (4) of this section or under section 96, be entitled forthwith to recover the tax by suit or distress under this Act; but if subsequent to the commencement of a suit under this section compliance is made with the notice, that suit shall be discontinued and no order for costs thereon shall be made.
(4) Where a person has failed to comply with a notice served personally on him under this section, the Commissioner may apply to a magistrate for the arrest of that person, and if the magistrate is satisfied by affidavit or otherwise that -
(a) an amount of tax is due and payable by that person; and
(b) he has failed to comply with the notice; and
(c) there is reason to believe that he is about to leave Kenya,
he may issue a warrant to arrest that person and bring him before the court to show cause why he should not pay the tax or give security therefor to the satisfaction of the Commissioner; but that person shall not be arrested if he pays to the officer entrusted with the warrant the amount of the tax due.
(5) Where a person brought before a court under subsection (4) fails to show cause as thereby required, the magistrate may order him either forthwith to pay the amount of tax due or forthwith to give security therefor to the satisfaction of the Commissioner and, in default of compliance, to be committed to prison until the tax due is paid or security given, but -
(a) no person shall be so detained in prison for a longer period than six months;
(b) the detention in prison of a person shall not release him from liability to pay the tax.
(6) In proceedings under subsection (4) and (5) the production of a certificate signed by the Commissioner giving the name and address of the person and the amount of tax due and payable by him shall be sufficient evidence that the amount of tax is due and payable by that person.
(7) The compliance by a person with the notice served on him under subsection (1) or (2) shall not prejudice his right to give notice of objection to , or to appeal against the assessment and if, after the assessment has been finally determined, the amount of tax due and payable by that person is –
(a) less than the amount paid, then the amount overpaid shall be refunded under section 105 together with interest thereon at such a rate as the Court may order;
(b) more than the amount paid, then the amount underpaid shall be payable under section 93 as if it were a balance of tax charged referred to in section 92(6).
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