Section 9

(TPA 2nd Sch Para 12)

9 Appointment of tax representative 
(1) A person who is required to apply for registration under section 34 but who does not have a fixed place of business in Kenya shall– (a) appoint, in writing, a tax representative in Kenya; and (b) if required to do so by the Commissioner, lodge a security with the Commissioner in accordance with section 27. 
(2) If a non-resident person to whom this section applies fails to appoint a tax representative within the period prescribed under section 34, the Commissioner may appoint a tax representative for the person. 
(3) The tax representative of a non-resident person shall– (a) be a person normally residing in Kenya; (b) have the responsibility for doing all things required of the non-resident under this Act; and (c) with the non-resident person ,be jointly and severally liable for the payment of all taxes, fines, penalties, and interest imposed under this Act. 
(4) The registration of the tax representative shall be in the name of the non-resident person being represented. 
(5) A person may be a tax representative for more than one nonresident person, in which case the person shall have a separate registration for each non-resident person. 
(6) The Commissioner may prescribe the mode, manner, and requirements for appointment of a tax representative and the responsibilities of the representative.

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