Legal Alert | Tax Cases Digest, Volume 1 | ALN Kenya

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.


Should you require more information, please do not hesitate to contact Daniel Ngumy, Kenneth Njuguna or Wangui Mwaniki.

Daniel Ngumy

Partner

ALN Kenya |Anjarwalla & Khanna

dng@africalegalnetwork.com

Kenneth Njuguna

Partner

ALN Kenya | Anjarwalla & Khanna

kkn@africalegalnetwork.com

Wangui Mwaniki

Of Counsel

ALN Kenya | Anjarwalla & Khanna

wmw@africalegalnetwork.com

 


The content of this alert is intended to be of general use only and should not be relied upon without seeking specific legal advice on any matter.

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