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Timelines In Tax objections and Decisions

Procedure for Objecting and Appealing

Objection to tax decision (TPA 51)

  • Tax decision by a commissioner means an assessment, a refund decision,  demand for a penalty, a determination or decision under specified sections in s.3 TPA. 
  • Taxpayer who disputes a "tax decision" may lodge a "notice of objection" to the decision, in writing, with the Commissioner within 30 days, Stating:
    • grounds of objection, amendments required & why to amend.
  • The Commissioner shall make the "objection decision" within 60 days from the date of receipt of "notice of objection" with:
    •  statement of findings & reasons for the decision
  • The objection shall be deemed to be allowed if the commissioner fails to reply within set time.

Appeal of appealable decision to the Tribunal (TPA52) and (TATA12)

  • A person who disputes the decision of the Commissioner, shall before appealing, pay a non-refundable fee of 20,000Ksh. (Appellant).
  • This or "notice of appeal" is done in writing to TAT within 30 days upon receipt of objection decision from a commissioner. Usually 3-4 copies
    • Appellant shall then serve a copy of the appeal on the Commissioner within 2 days.
  • This is followed by copies of SOF, MOA, tax decision within 14 days to TAT.  Usually 9-10 copies.
    • **Appellant shall then serve a copies to the Commissioner within xx days**.
  • TAT shall hear and determine an appeal within 90 days from the date the appeal is filed with the TAT. 
  • The parties to an appeal may apply, in writing, to the TAT to settle the dispute out of the TAT.
Submission  to the TAT by the Commissioner 
  • After receiving a copy of notice of appeal ,  commissioner shall within 30 days submit to the Tribunal enough copies as may be advised by the TAT of its own SOFs & other documents.
  • Commissioner will serve the appellant with a copy of the same within 2 working days from the date of submission to the TAT.
Hearing 
  • The TAT Secretary  shall advise all parties in writing of the time and place of the hearing at least 14 days before the commencement of hearing. 
NOTE:
Some of the above submission deadlines set above may be extended owing to absence from Kenya, or sickness, or other reasonable cause. 

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