Section 44

Submission of returns 

(1) Every registered person shall submit a return, in the prescribed form and manner, in respect of each tax period not later than the twentieth day after the end of that period.

Repealed by Finance Act, 2018 Effective 1 st July 2018 (ss 2,3,4,5)
(2) A registered person may, in writing, apply to the Commissioner for an extension of time to submit a return. 

(3) An application under subsection (2) shall be made before the due date for submission of the return. 

(4) The Commissioner may, upon satisfaction that there is reasonable cause, grant an application under subsection (2) and shall serve notice of the decision on the applicant. 

(5) A person who fails to submit a return as required under this section shall be liable to a penalty of ten thousand shillings or five percent of the amount of tax payable under the return, whichever is higher.

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