ARTICLE · 21 SEPTEMBER 2020

Tax Cases Digest, Volume 1

Anjarwalla & Khanna

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The reconstitution of the Tax Appeals Tribunal (TAT) in June 2019 has seen an upsurge of hearings and judgments that had been pending.

KenyaTax

Kenneth Njuguna

Wangui Mwaniki

The reconstitution of the Tax Appeals Tribunal (TAT) in June 2019 has seen an upsurge of hearings and judgments that had been pending. The tribunal had not been operational from April 2018 when the three-year term of the previous members expired without fresh appointments being made.

The resumption of the TAT operations has provided the much-needed respite to both the Kenya Revenue Authority (the KRA) and taxpayers alike. For the KRA, this has meant more collection for the taxes held in the pending disputes. On the other hand, the hearing of disputes and the issue of judgments has provided taxpayers with business certainty by providing clarity on various tax issues when it comes to disputes.

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