The High court of Kenya in Kaluworks Limited -vs- Commissioner of Domestic Taxes (Income Tax Appeal No. E044 of 2021 [2023] has reiterated the provisions of section 52 (2) of the Tax Procedures Act, 2015 which requires admitted tax to be paid immediately before filing the Notice of Appeal to the Tax Appeal Tribunal in any tax dispute.

In its decision the High Court upheld the decision of the Tax Appeal Tribunal invalidating an appeal on the basis that taxes admitted by a tax payer in her statement of facts had not been paid by the time the tax payer was filing the Notice of Appeal. The notice of appeal filed by the tax payer indicated that the tax payer was appealing against the entire amount assessed by Kenya Revenue Authority.

In rendering its decision, the High Court stated that admitted tax should have been paid by the tax payer before filing the notice of appeal. That admitting tax at the point of filing the statement of facts was veiled designed to circumvent the provisions of the law specifically section 52 (2) of the Tax Procedures Act, 2015.

The resultant effect of this decision is that the Tax Appeal Tribunal is now bound to reject any intended appeal in which a tax payer partially admits the assessed tax by Kenya Revenue Authority. As such any tax payer intending to dispute such assessed tax by Kenya Revenue Authority must ensure that no admission to any amount is captured in its court papers/documents and if there is any partial admission the amount paid or settled before filing the appeal.

At A.O.WANGA ADVOCATES we are happy to assist you in all your tax related issues. Contact us on aowadvocates@gmail.com or +254794600191.

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