The National Assembly2024-08-272024-08-272024-08The Tax Procedures (Amendment) Bill, 2024 Kenya Gazette Supplement No. 165 (National Assembly Bills No. 43) Nairobi, 20th August 2024 Printed and published by the Government Printer, NairobiNational Assembly Bills No. 43https://ikesra.kra.go.ke/handle/123456789/3970The Tax Procedures (Amendment) Bill, 2024 is a legislative proposal aimed at amending the Tax Procedures Act in Kenya. It seeks to extend the tax amnesty deadline to June 30, 2025, allowing more taxpayers to benefit from relief measures. The bill also introduces provisions for the Cabinet Secretary to grant tax relief in cases where recovery is deemed difficult, ensuring transparency through mandatory publication in the Kenya Gazette. Additionally, it modifies the computation of time for lodging tax objections by excluding weekends and public holidays, thereby facilitating a more efficient tax compliance process.A Bill for AN ACT of Parliament to amend the Tax Procedures Act and for connected purposes ENACTED by the Parliament of Kenya as follows— 1. This Act may be cited as the Tax Procedures (Amendment) Act, 2024. 2. Section 37E of the Tax Procedures Act is amended – (a) in subsection (3) (b) by deleting the expression “30th June, 2024” appearing in subparagraph (i) and substituting therefor the expression “30th June, 2025”; and (b) in subsection (4) by deleting the expression “30th June, 2024” and substituting therefor the expression “30th June, 2025”.enTax Procedures ActKenya tax lawTax appealsTax amnestyLegislative amendmentsCabinet Secretary authorityOther