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.
We have put together a comprehensive digest of tax cases covering recent decisions of the TAT and the Kenyan courts. The digest touches on a number of issues ranging from decisions on substantive matters in the realm of both direct and indirect taxes. In addition, the digest also covers decisions which touch on procedural tax issues and the rules of interpretation of tax laws.
Click here to download and get a copy of the A&K Tax Cases Digest, Volume 1.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.