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In this topic, we will discuss what circumstances when communication from the tax Commissioner is considered to have been received.

People communicate every day using various forms of communication.

The tax Commissioner occasionally communicates to taxpayers to provide information or seek information regarding the taxpayer’s tax affairs that are with the tax Commissioner.

The information provided by the tax Commissioner can either be about increasing tax liability or decreasing tax liability.

Likewise, the information sort by the tax Commissioner can either be for purposes of increasing tax liability or decreasing tax liability.

The Commissioner sends or seeks information using various methods. Evidence that the taxpayer received the communication from the tax Commissioner determines the following:

1. Taxpayer’s required action.
2. Commissioner’s intended action.

There are many methods of communication that the Commissioner can use. Communication by the tax Commissioner to a taxpayer can either be received or not received.

However, according to the Tax Commissioner, any time that communication is in any of the following fifteen (15) ways (methods), the communication is considered to have been received by the taxpayer.

Fifteen Communication Methods:

The following are the fifteen methods:

1. Phone calls either internet calls, cell phones calls or landline calls.
2. Communication in form of a letter delivered in person to the taxpayer (individual, company etc.) by KRA officers.
3. Communication in form of a letter delivered in person to the taxpayer (individual, company etc.) by a courier company as registered mail.
4. When a person refuses to accept delivery of a letter.
5. Communication in form of a letter, email etc. delivered to a person’s representatives e.g. tax agents.
6. Communications by normal mail in the post to a taxpayer’s usual or last known business place.
7. Communications by normal mail in the post to a taxpayer’s usual or last known business place and left there.
8. Communications to a taxpayer’s last known residential address.
9. When a person fails to collect a letter after being informed that the letter is at the post office after receiving the green card.
10. Communication transmitted electronically for example through email.
11. When a person is copied in a letter that is delivered and received by another.
12. Communication through public notice.
13. Communication through the Kenya Gazette.
14. Communication during National Budget reading.
15. Communication through an Act of Parliament.

Lessons:

1. Commissioner has many ways (methods) of communicating with a taxpayer.
2. Refusal to receive letter is no excuse.
3. Communication is directly from commissioner or indirect from the Cabinet Secretary or Parliament.

Questions:

1. Why does the commissioner communicate to taxpayers?
2. Distinguish between positive and negative information from the commissioner from a taxpayer’s perspective.
3. Explain any six ways that communication from the Commissioner is deemed to have been received.

Feel free to send us tax and investments in Kenya questions or topics via email taxkenya@gmail.com that you would wish to be covered in this Website.

Disclaimer:

This post is for general overview and guidance and does not in any way amount to professional advice. Hence, www.taxkenya.com, its owner or associates do not take any responsibility for results of any action taken on the basis of the information in this post or for any errors or omissions. Kenyan taxpayers must always rely on the most current information from KRA. Tax industry in Kenya is very dynamic.