Tax Agent Authorisation Form (Kenya)

A Tax Agent Authorisation Form in Kenya records a party's informed permission for a specified act, authorising it to proceed.

Tax agents in Kenya must be registered with the KRA under Section 11 of the Tax Procedures Act No. 29 of 2015. Eligible persons who may register as tax agents include advocates enrolled under the Advocates Act Cap. 16, certified public accountants holding a CPA(K) certificate issued by the Institute of Certified Public Accountants of Kenya (ICPAK) under the Accountants Act No. 15 of 2008, and persons approved by the Commissioner of Domestic Taxes or the Commissioner of Customs and Border Control under the KRA Act Cap. 469.

The Tax Agent Authorisation Form in Kenya defines the scope of the agent's authority — whether the agent is authorised to file returns, respond to KRA inquiries, negotiate settlements, access the iTax portal on the taxpayer's behalf, attend KRA audit interviews, or lodge objections under Section 51 of the Tax Procedures Act No. 29 of 2015. The scope can be broad (all tax matters) or restricted to a specific tax head such as Value Added Tax under the Value Added Tax Act No. 35 of 2013, income tax under the Income Tax Act Cap. 470, or Pay As You Earn (PAYE) under the same Act.

The iTax portal administered by the KRA requires that an agent's KRA PIN be formally linked to the taxpayer's iTax account before the agent can file returns or access taxpayer data electronically. The Tax Agent Authorisation Form provides the documentary basis for that linkage. Without a properly executed authorisation, the KRA may decline to deal with the agent and may treat any representations made by the agent as unauthorised, potentially exposing the taxpayer to penalties under Section 83 of the Tax Procedures Act No. 29 of 2015 for late or incorrect filings.

The authorisation may be limited in duration — for example, covering a single tax year or a specific audit — or may be open-ended until revoked in writing. The taxpayer retains the right to revoke the authorisation at any time under Section 12(3) of the Tax Procedures Act No. 29 of 2015 by notifying the KRA, and the revocation takes effect from the date of notification. A Tax Agent Authorisation Form on forms-legal.com enables Kenyan taxpayers to formalise representation arrangements efficiently while confirming full compliance with KRA administrative requirements.

A Tax Agent Authorisation Form in Kenya is required whenever a taxpayer wishes to delegate tax compliance responsibilities to a qualified professional rather than handling tax matters personally before the Kenya Revenue Authority.

The form is needed when a company registered under the Companies Act No. 17 of 2015 appoints a CPA(K) firm or tax consultancy to manage its corporate income tax returns under the Income Tax Act Cap. 470, VAT returns under the Value Added Tax Act No. 35 of 2013, and PAYE obligations on behalf of the company. Without a written authorisation filed with the KRA, the accountant's firm cannot submit returns through the iTax portal or respond to KRA queries.

A Tax Agent Authorisation Form is required when an individual taxpayer facing a KRA tax audit under Section 59 of the Tax Procedures Act No. 29 of 2015 appoints an advocate or tax consultant to attend audit interviews on their behalf. The KRA auditor must be presented with a current authorisation before the representative may speak on the taxpayer's behalf or provide documents.

The form is needed when a non-resident company carrying on business in Kenya through a permanent establishment appoints a local tax agent to manage withholding tax remittances under Section 35 of the Income Tax Act Cap. 470 and to file the permanent establishment's income tax return with the KRA Commissioner of Domestic Taxes.

A Tax Agent Authorisation Form is required when an estate administered by a legal personal representative under the Law of Succession Act Cap. 160 appoints a tax agent to finalise the deceased's outstanding tax returns and pay any tax liabilities before obtaining a clearance certificate from the KRA.

The form is needed when a taxpayer who has received a demand notice or a tax assessment from the KRA wishes to appoint an agent to negotiate a payment plan or instalment arrangement with the KRA Commissioner under Section 37 of the Tax Procedures Act No. 29 of 2015.

Parties in Kenya should prepare a Tax Agent Authorisation Form (Kenya) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A Kenya Tax Agent Authorisation Form under Section 12 of the Tax Procedures Act No. 29 of 2015 must contain the following essential elements to be accepted by the Kenya Revenue Authority and to provide effective representation rights.

Taxpayer Identification: Full legal name of the taxpayer, KRA Personal Identification Number (PIN) — a unique alphanumeric code issued to every taxpayer registered under Section 10 of the Tax Procedures Act No. 29 of 2015 — the taxpayer's postal and physical address, and for corporate taxpayers, the company's Business Registration Service (BRS) number and the name of the authorised signatory who signs on the company's behalf.

Tax Agent Identification: Full legal name of the appointed tax agent, the agent's KRA PIN, the agent's professional registration number (ICPAK membership number for CPAs or LSK number for advocates enrolled under the Advocates Act Cap. 16), and the agent's physical and email address. The agent's KRA agent registration number issued under Section 11 of the Tax Procedures Act No. 29 of 2015 should be included where available.

Scope of Authority: A precise description of the tax matters for which the agent is authorised — specific tax heads (income tax, VAT, PAYE, excise duty, customs duty), specific tax periods (e.g. Year of income 2024, VAT period January to December 2025), and the specific actions the agent may take, including filing returns on the iTax portal, receiving and responding to KRA notices under Section 31 of the Tax Procedures Act, attending KRA audit interviews, lodging objections under Section 51, and representing the taxpayer before the Tax Appeals Tribunal established under the Tax Appeals Tribunal Act No. 40 of 2013.

Duration of Authorisation: The start date and, where applicable, the end date of the authorisation. If the authorisation is open-ended, a clause stating that it remains in force until revoked by written notice to the KRA under Section 12(3) of the Tax Procedures Act No. 29 of 2015.

Revocation Clause: A statement that the taxpayer may revoke the authorisation at any time and that the revocation takes effect upon written notification to the KRA Commissioner, consistent with Section 12(3) of the Tax Procedures Act No. 29 of 2015.

Signature and Date: Signature of the taxpayer (or authorised officer for a corporate taxpayer), date of signing, and witness details where required by the KRA. For a company taxpayer, the resolution or minute authorising the signatory to grant the authorisation should be referenced.

The forms-legal.com Kenya Tax Agent Authorisation Form template incorporates all mandatory fields required by the KRA under the Tax Procedures Act No. 29 of 2015, including iTax portal authorisation provisions and multi-tax-head scope options.

Additional compliance elements for a Tax Agent Authorisation Form (Kenya) used in Kenya include: Under Kenyan law, the Constitution of Kenya 2010 is the supreme law. The Law of Contract Act (Cap. 23) governs contractual obligations. The Kenya Revenue Authority (KRA) administers tax under the Income Tax Act (Cap. 470). The High Court of Kenya, established under Article 165 of the Constitution, has unlimited original jurisdiction. The Data Protection Act No. 24 of 2019 and the Office of the Data Protection Commissioner (ODPC) govern personal data. Forms-legal.com provides this template as a starting point for Kenya-compliant documentation.