Kenya: A summary of the tax appeals tribunal rules and procedures

published on 13 August 2034 | reading time approx. 1 minute

The Tax Appeals Tribunal is a quasi-judicial body established under the Tax Appeals Tribunal Act, 2013, to resolve disputes between taxpayers and the Kenya Revenue Authority. It handles cases related to various taxes, including income tax, VAT, customs duties, and excise duties.

Composed of members with expertise in law, accounting, taxation, and business, the Tribunal provides an independent platform for taxpayers to appeal KRA decisions within 30 days. It conducts hearings and issues decisions that can affirm, vary, or set aside KRA's assessments. If dissatisfied, parties can further appeal to higher courts, including the High Court and Court of Appeal. The Tribunal ensures fairness, accountability, and transparency in Kenya's tax administration.

In the document „A summary of the tax appeals tribunal rules and procedures“, we have outlined the procedure that should be followed by taxpayers in objecting to assessments issued by the Kenya Revenue Authority, after conducting an audit on the taxpayer’s business.