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Taxation FAQs

1. Tax Litigation

The Tax Appeals Tribunal (TAT) was specifically established to hear tax disputes, and effectively serves as the forum of first instance before tax litigation can commence on a tax dispute.

Where a case is referred directly to the courts, circumventing the pre-litigation procedure set out by the TAT, the courts will often refer that matter back to the TAT if it comes to the judge's attention that the prelitigation procedure has been circumvented.

There are three main issues that commonly form the subject of tax litigation in Kenya:
 

  1. Appeals from technical decisions of the TAT.
  2. Abuse of process or other administrative excesses by the Kenya Revenue Authority (KRA).
  3. Infringement of constitutional rights (where taxpayers have filed constitutional petitions).

 

Appeals from technical decisions of the TAT

The TAT is a body that was set up under the Tax Appeals Tribunal Act 2013 to hear and determine disputes relating to taxation in Kenya. Where a party is affected by an unfavourable decision of the TAT, that party has a right of appeal to the High Court of Kenya. Appeals from the TAT will usually principally be on technical issues, and are usually a civil law matter.

 

Abuse of process or other administrative excesses by the KRA

In a number of instances, litigation is commenced because the Kenya Revenue Authority (KRA) has exceeded or abused its powers. The harm or prejudice suffered as a result of such abuse usually forces the taxpayer to side-step the pre-litigation dispute resolution process and proceed directly to litigation by filing a judicial review application (which is a civil law application).
 

Infringement of constitutional rights

Article 22 of the Constitution of Kenya provides that a person can institute court proceedings where a right or fundamental freedom in the Bill of Rights has been: Denied, Violated, Infringed or Threatened. Under Article 47 of the Constitution of Kenya, every person has the right to be subject to administrative action from public bodies which is expeditious, efficient, lawful, reasonable and procedurally fair. Article 47 is the most commonly relied upon provision of the Constitution of Kenya in the cases where taxpayers have filed constitutional petitions.


2. Legislative Framework In Kenya

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3. Tax Evasion & Other Offences

No problem! Feel free to email us at info@yoursite.com and we will respond within 1-3 business days.


4. Pre-Court / Pre-Tribunal Process

A


5. Trial Process

A


6. Government Response

A


7. Burden of Proof

A


8. Main Stages

A


9. Documentary Evidence

A


10. Witness Evidence

A


11. Expert Evidence

A


12. Decision, Judgement or Order

A


13. Costs

A


14. Appeals

A


Taxation can be tricky business. Getting the best help to guide you and your enterprise safely around the laws of taxation will be of utmost importance for the preservation of your capital. We offer an extensive range of taxation services to help you navigate these processes, especially when the timing is critical.

Our taxation services

 

  • Tax compliance services
  • Taxation planning services
  • Preparation & the filing of tax returns
  • Dealing with tax authorities on your behalf
  • Filing for appeals, and representing clients at hearings
  • Tax management advisory
  • International tax advisory & implementation
  • Transfer pricing services & advisory
  • Major transactions, mergers & acquisitions (M&A) tax advisory
  • Indirect taxation services
  • Wealth preservation consultancy & integrated tax advisory for high net worth individuals

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