Section 23

Risk of nonpayment of tax (TPA 2nd Sch Para 13)

(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 non- payment -

• (a) due to the imminent departure of the person from Kenya; 
• (b) where the person, being a company, is about to be liquidated or otherwise wound up or to cease business; or 
• (c) for any other sufficient cause, 

the Commissioner may, whether or not the due date for the payment of that tax has reached, by notice in writing, issue an assessment of the tax owing, requiring 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) commits an offence.

Next