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tax appeals tribunal act 2013

Table of Contents

  1. Introduction

  2. The Tax Appeals Tribunal Act, 2013 2.1. Establishment of the Tribunal 2.2. Jurisdiction of the Tribunal 2.3. Composition of the Tribunal 2.4. Powers of the Tribunal 2.5. Procedure before the Tribunal 2.6. Appeals from the Tribunal

  3. Conclusion

Introduction

This response will provide an overview of the Tax Appeals Tribunal Act, 2013, outlining its key provisions and the legal framework it establishes for resolving tax disputes in Kenya.

The Tax Appeals Tribunal Act, 2013

The Tax Appeals Tribunal Act, 2013 (hereinafter referred to as the "Act") provides the legal framework for the establishment and operation of the Tax Appeals Tribunal (hereinafter referred to as the "Tribunal"). The Act aims to provide an independent and specialized forum for resolving tax disputes between taxpayers and the Kenya Revenue Authority (KRA).

2.1. Establishment of the Tribunal

The Act establishes the Tribunal as a body corporate with perpetual succession and a common seal. The Tribunal is a specialized body with the mandate to hear and determine appeals against decisions of the Commissioner-General of the KRA.

  • Source: Section 3 of the Tax Appeals Tribunal Act, 2013.

2.2. Jurisdiction of the Tribunal

The Tribunal has exclusive jurisdiction to hear and determine appeals against decisions of the Commissioner-General of the KRA relating to:

  • Assessment of tax: This includes appeals against the amount of tax assessed, the method of assessment, and the period for which the tax is assessed.

  • Collection of tax: This includes appeals against the manner in which tax is collected, the penalties imposed for non-payment of tax, and the enforcement of tax collection.

  • Refunds of tax: This includes appeals against the refusal to refund tax, the amount of refund, and the conditions for obtaining a refund.

  • Other matters: The Tribunal also has jurisdiction to hear and determine appeals against other decisions of the Commissioner-General relating to tax matters, as may be prescribed by regulations.

  • Source: Section 4 of the Tax Appeals Tribunal Act, 2013.

2.3. Composition of the Tribunal

The Tribunal is composed of a President, a Vice-President, and other members appointed by the President on the advice of the Cabinet Secretary responsible for Finance. The President and Vice-President must be persons qualified to be appointed as a judge of the High Court. Other members must have experience in law, finance, accounting, or taxation.

  • Source: Section 5 of the Tax Appeals Tribunal Act, 2013.

2.4. Powers of the Tribunal

The Tribunal has the power to:

  • Hear and determine appeals: The Tribunal has the power to hear and determine appeals against decisions of the Commissioner-General of the KRA.

  • Issue orders: The Tribunal can issue orders to the Commissioner-General, including orders to:

    • Reassess tax: The Tribunal can order the Commissioner-General to reassess tax if it finds that the original assessment was incorrect.

    • Refund tax: The Tribunal can order the Commissioner-General to refund tax if it finds that the taxpayer has overpaid tax.

    • Cancel penalties: The Tribunal can order the Commissioner-General to cancel penalties if it finds that the penalties were imposed unfairly.

  • Make recommendations: The Tribunal can make recommendations to the Commissioner-General on matters relating to tax administration.

  • Source: Section 10 of the Tax Appeals Tribunal Act, 2013.

2.5. Procedure before the Tribunal

The procedure before the Tribunal is governed by the Act and the Tribunal's rules of procedure. The procedure is generally adversarial, with the taxpayer and the KRA presenting their cases to the Tribunal. The Tribunal will then consider the evidence and arguments presented by both parties and make a decision.

  • Source: Section 11 of the Tax Appeals Tribunal Act, 2013.

2.6. Appeals from the Tribunal

Decisions of the Tribunal can be appealed to the High Court. The appeal must be filed within 30 days of the date of the Tribunal's decision.

  • Source: Section 16 of the Tax Appeals Tribunal Act, 2013.

Conclusion

The Tax Appeals Tribunal Act, 2013, provides a comprehensive legal framework for the establishment and operation of the Tax Appeals Tribunal in Kenya. The Act aims to ensure that taxpayers have access to an independent and specialized forum for resolving tax disputes with the KRA. The Tribunal's jurisdiction, composition, powers, and procedures are clearly defined in the Act, providing a transparent and fair process for resolving tax disputes.

Answered by mwakili.com