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What is the Process at the Tax Appeals Tribunal?

A notice of appeal to the TAT must be in writing and must be submitted to the TAT within 30 days of receipt of the Commissioner's decision.
Once the taxpayer has filed a notice of appeal to the TAT, he must, within 14 days from the date of filing the notice of appeal, submit enough copies as may be advised by the Clerk of the Tribunal (usually nine) of the following documents:
  • A memorandum of appeal (stating the grounds upon which the appeal is based).
  • Statement of facts (setting out the circumstances leading to the KRA's decision on the objection notice submitted by the taxpayer).
  • The KRA's decision on the objection notice submitted by the taxpayer.
Within seven working days of receiving the notice of appeal from the taxpayer, the officer in charge of the registry will notify the Secretary to the Tribunal of the particulars of that appeal.
The taxpayer must serve a copy of the notice of appeal to the Commissioner of the KRA within two days of filing the notice of appeal to the TAT. The Commissioner then has 30 days from receipt of the notice of appeal to file the following with the TAT:
  • Copies of his statement of facts.
  • A statement providing the reasons for the KRA's decision on the objection notice submitted by the taxpayer.
  • All supporting documentation.
The TAT then sets out the hearing date for the appeal.
The Clerk of the Tribunal will provide at least 14 days' notice to all parties to the appeal of the date that has been fixed for the first hearing of the appeal. Dates for subsequent hearings can also be fixed by the Tribunal.
During the hearing, evidence can be given orally or through affidavits or in whichever other way the Tribunal may direct. The Tribunal is also empowered to call witnesses to attend a hearing or produce any document if it is thought that such evidence is relevant to the proceedings. The Tribunal is additionally permitted to engage the services of an independent expert in any proceedings. Such evidence can be taken into account in the making of its decision.
The parties can also choose to settle the matter out of court and seek leave to do so through an application to the Tribunal. Upon the conclusion of a matter, the Tribunal is permitted to award costs