The Commissioner is empowered to register a taxpayer for VAT where the taxpayer has met the Kshs. 5 million threshold but has failed to register voluntarily.

A person who has made or expects to make taxable supplies, with a value that is anticipated to exceed five million shillings in any period of twelve months is liable for registration of VAT and shall, within thirty days of becoming so liable, apply to the Commissioner for registration. Accordingly, any person who has met or is likely to meet the specified threshold and fails to apply for registration within the stipulated time limit will be automatically registered by the Commissioner.