Tax Procedures Act
The Act governing how tax is administered in Kenya, including records, assessments and penalties.
Also called
You will also see this written as TPA. Kenyan businesses use these interchangeably in conversation even where the underlying things differ, which is worth knowing when someone tells you what you need.
Where you meet this
The Tax Procedures Act governs how tax is administered rather than what is charged: records, assessments, penalties and the electronic tax invoice provisions. When a requirement is described on this site as an official requirement relating to invoicing or records, this is usually where it comes from.
What it sits alongside
In Kenyan business records tax procedures act sits alongside eTIMS, Record keeping and Kenya Revenue Authority. The pages for each explain how they connect.
Related terms
Common questions
What does Tax Procedures Act mean in Kenya?
The Act governing how tax is administered in Kenya, including records, assessments and penalties.
Is Tax Procedures Act the same as TPA?
In everyday use Kenyan businesses treat these as the same thing. The Act governing how tax is administered in Kenya, including records, assessments and penalties.
How do I know this information is current?
Tax rules in Kenya change with each Finance Act and with regulations made during the year. Before acting on any figure, deadline or threshold, check the current position on KRA's own website.
Sources
- officialTax Procedures Act, 2015 (Act No. 29 of 2015) — National Council for Law Reporting (Kenya Law), checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18