Kenya | |||||
Assessment, re-assessments and administrative determinations in civil law |
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id : 4  cat : Litigation   | |||||
Outline the procedure for tax assessments, re-assessments and administrative determinations in civil law. |
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Asked by : John Maina
DOQ : 2017-01-30 17:24:21 |
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Answer |
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Kenya operates a self-assessment regime in which taxpayers file, Self Assessment Returns (SAR) on their own. However, the Commissioner of the KRA has the power to assess taxpayers in order to determine whether tax has been properly accounted for. Where non-compliance is identified, the Commissioner may issue a Notice of Assessment to the taxpayer setting out the (additional) tax payable. The taxpayer can then either:
In this case, a Notice of Appeal must be filed by the taxpayer within 30 days of the date of the Commissioner's decision. The following constitutes documents that must be submitted as appeal papers for it to be considered properly filed;
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Answered by : Admin
DOA : 2017-02-25 |
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