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Legislative framework

id : 2   cat : Litigation   
Outline the legislative framework and principal pieces of legislation governing both civil and criminal tax litigation.
Asked by : John Maina
 DOQ : 2017-02-08 13:14:00
   John Maina

Answer

Civil tax litigation

The principal pieces of legislation governing civil tax litigation are as follows:
 • Civil Procedure Act.
 • Tax Procedures Act.
 • Tax Appeals Tribunal Act.
 • Tax Appeals Tribunal, Appeals to the High Court Rules 2015.
 • Tax Appeals Tribunal Procedure Rules 2015.
 • Court of Appeal Rules (CA Rules).

Criminal tax litigation

The principal pieces of legislation governing criminal tax litigation also includes:

 • Criminal Procedure Code.
Answered by : Community
 DOA : 2017-02-25
   Community

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