PRELIMINARY
(1)
Short title
This Act may be cited as the Tax Appeals Tribunal Act, 2013.
(2)
Interpretation
In this Act, unless the context otherwise requires—- “appeal” means an appeal to the Tribunal against a decision of the Commissioner under any of the tax laws;
- “Cabinet Secretary” means the Cabinet Secretary responsible for matters relating to finance;
- “Chairperson” means the Chairperson of the Tribunal appointed under section 4;
- “Commissioner” means the Commissioner appointed under Kenya Revenue Authority Act;
- “member” means a member of the Tribunal appointed under section 4;
- “Secretary” means the Secretary of the Tribunal appointed under section 7;
- “tax” includes duty, tax or any imposition levied under any tax law;
- “tax agent” means a person acting on behalf of another person on matters relating to tax and is registered as such by the Commissioner;
- “tax law” means—
- (a) the Income Tax Act (Cap 470);
- (b) the Customs and Excise Act (Cap 472); or
- (c) the Value Added Tax (Cap. 476);
- (d) the East African Community Customs Management Act, 2004;
- (e) any other tax legislation administered by the Commissioner;
- “Tribunal” means the Tax Appeals Tribunal established under section 3.