This archive report was first published on 14 January 2020.
On 17th and 18th December 2019, the Tax Appeals Tribunal (TAT) delivered 23 landmark judgements, recovering a staggering Sh. 11,057,345,522.00 in tax dispute resolutions.
According to a statement by the Kenya Revenue Authority (KRA) Commissioner-Legal Services and Board Coordination, Mr. Paul. M. Matuku, the judgements brought relief to both the KRA and taxpayers who had been eagerly waiting for the resolution of the disputes.
With the recent trend of the Judiciary referring tax disputes to the TAT for resolution in the first instance, more taxpayers are expected to embrace and engage the tribunal as a key arbitrator, thereby avoiding lengthy and costly court litigation processes.
As of now, the tribunal has heard 112 appeals, with judgements pending delivery. The appeals involve disputed tax amounting to Sh. 53,646,034,677.00, which are expected to be resolved soon.
The tax appeals cover various economic sectors, including manufacturing, insurance, banking, construction, betting, agricultural, packaging, and storage, among others.
The appeals whose judgments were delivered were in relation to Withholding Income Tax, tax on winnings from lotteries and betting, Customs under declaration on values of imports, Corporation Tax, Pay As You Earn (PAYE), Excise Duty (domestic), VAT Refunds claims, and more.
