Comments to answers

What format does the hearing/trial take?

The forum of first instance is the Tax Appeals Tribunal (TAT), and appeals from the TAT can be made to the High Court. Cases can be submitted to the TAT where a taxpayer has exhausted the administrative procedure provided by the Kenya Revenue Authority (KRA) (see Question 4).

Hearings in the TAT are conducted in private, and only the parties to the case are allowed to attend. However, hearings at the High Court are conducted in public. Notwithstanding, depending on the sensitivity of the matter, a party can make an oral application to have the matter heard in private.