How to File a Case at the KRA Tax Appeal Tribunal Successfully
Filing a tax dispute in Kenya requires following the proper legal process and observing strict timelines. If you disagree with a tax assessment or objection decision issued by the Kenya Revenue Authority (KRA), you have the right to escalate the matter through the 👉 How to File a Case at the KRA Tax Appeal Tribunal. Understanding the correct steps can significantly improve your chances of success.
The first step before approaching the Tribunal is to lodge a formal objection with KRA. This must be done within the statutory time frame after receiving the assessment. Your objection should clearly explain why you disagree with the assessment and must be supported by relevant documentation. Once submitted, KRA will review your objection and issue an objection decision.
If you are dissatisfied with that objection decision, you can proceed to file an appeal at the Tribunal. The process begins by submitting a Notice of Appeal within the legally prescribed period. Deadlines are strictly enforced, and failure to comply may result in dismissal of your appeal regardless of its merits.
After filing the Notice of Appeal, you must prepare and submit a Memorandum of Appeal and a Statement of Facts. The Memorandum outlines the legal grounds for your appeal, while the Statement of Facts explains the background and circumstances of the dispute. Both documents should be clear, structured, and supported by strong evidence.
Supporting documents play a critical role in tax disputes. These may include financial statements, tax returns, invoices, contracts, audit findings, and correspondence with KRA. Proper organization and presentation of evidence can greatly influence the Tribunal’s decision.
Once your appeal is filed, the Tribunal will schedule a hearing date. During the hearing, both you (or your representative) and KRA will present arguments and respond to questions from the Tribunal panel. While self-representation is allowed, many taxpayers choose to engage experienced tax professionals or legal advisors due to the technical nature of tax law.
After reviewing all submissions and evidence, the Tribunal will issue a written judgment explaining its findings and final determination. If either party is dissatisfied with the outcome on a point of law, they may appeal further to the High Court, subject to legal requirements.
Preparation is essential at every stage. Maintaining accurate financial records, responding promptly to tax notices, and seeking professional advice early can help reduce the risk of disputes and strengthen your case if one arises.
Comments
Post a Comment