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Income Tax (Distraint) Rules, 1973 🇰🇪


REPUBLIC OF KENYA

Income Tax Act, 1973

Legal Notice No. 6

Income Tax (Distraint) Rules, 1973

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1. These Rules may be cited as the Income Tax (Distraint) Rules, 1973.2. In these Rules, unless the context otherwise requires—"distrainee" means the debtor named in an order;"distraint agent" means a person appointed as a distraint agent under rule 3 of these Rules;"distress" means a distress levied pursuant to an order;"distress debt" means the amount of tax, and interest charged thereon, specified in an order;"distrainor" means an officer in the service of the Income Tax Department who is authorized to levy distress;"goods" means movable property of a distrainee (other than growing crops and goods which are liable to perish within ten days of attachment) which is liable under the law to attachm…

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