Read the Kenyan Chapter on the Tax Disputes and Litigation Review, 10th Edition, now available at https://thelawreviews.co.uk/title/the-tax-disputes-and-litigation-review/kenya
The article is authored by Managing Partner John Ohaga, SC, Senior Associate Isaac Kiche and Senior Associate William Muthee.
Part of the Law Review Series, the Tax Disputes and Litigation Review provides an up- to-date insight into the issues that give rise to tax disputes in various jurisdictions, the procedures for resolving those disputes and the powers and approach of local tax authorities. It also provides valuable insight into the process, timelines, and cost of resolving complex difficulties when they arise across multiple jurisdictions.
This Kenyan Chapter outlines the steps required to initiate a tax dispute in the Kenyan jurisdiction. The article categorizes various types of taxes, examines the internal dispute resolution mechanism, the appellate forums, including the Tax Appeal Tribunal and the Courts, and the relevant dispute timelines. It also examines the criminal and civil liabilities and remedies that may arise as a result of a tax dispute for either the taxpayer or the tax authority.
Furthermore, the publication explains the procedure for recovering overpaid taxes, contesting an administrative decision made by the Commissioner, and dealing with double taxation treaties. There is also an analysis of recent cases that highlight the Kenya Revenue Authority’s current approach, as well as target areas of special concern.
One of the key topics covered in this article is the establishment of the Alternative Dispute Resolution (ADR) Framework, which is less expensive, confidential, and expeditious than litigation. The article describes which disputes can be referred to arbitration, as well as the timelines and costs incurred by the parties involved.
This article is extremely helpful to all taxpayers, whether individuals or businesses, who want to understand the procedures for resolving tax disputes, the powers and approach of the Kenya Revenue Authority, and the rules and regulations that govern taxation in Kenya.
Read the full publication at https://thelawreviews.co.uk/title/the-tax-disputes-and-litigation-review/kenya or download the free version below.
Please note: The information provided in this publication is general and may not apply in a specific situation, nor does it necessarily represent the views of authors’ firms or their clients. Legal advice should always be sought before taking any legal action based on the information provided. The publishers accept no responsibility for any acts or omissions contained herein. Although the information provided was accurate as of February 2022, be advised that this is a developing area.