ESTABLISHMENT OF TAX APPEALS TRIBUNAL
(3)
Establishment of the Tribunal
There is established a Tribunal to be known as the Tax Appeals Tribunal to hear appeals filed against any tax decision made by the Commissioner.
(4)
Membership of the Tribunal
(1) The Tribunal shall consist of a Chairperson and not less than fifteen but not more than twenty other members, who shall, subject to this Act, be appointed by the Cabinet Secretary upon such terms and conditions of service as the Cabinet Secretary may determine.
(2) Not more than five members of the Tribunal appointed under subsection (1) shall be advocates of the High Court of Kenya.
(3) A person shall not be appointed a Chairperson or a member of the Tribunal under this section unless that person—
(a) in case of the Chairperson, is qualified to be appointed as a Judge of the High Court; and
(b) in case of a member—
- (i) is of high moral character and integrity in accordance with Chapter six of the Constitution;
- (ii) hold a degree in law, business, finance, public finance, economics, insurance or related discipline from a university recognised in Kenya or any other relevant qualification from an institution recognised in Kenya;
- (iii) has at least ten years’ experience in matters relating to the discipline referred to in paragraph (b);
- (iv) is not a public officer or an employee of Kenya Revenue Authority or a tax agent;
- (v) has met his tax obligations;
- (vi) has not been convicted of an offence under any law; and
- (vii) has not been adjudged bankrupt by a court of competent jurisdiction.
(5)
Tenure of office
(1) The Chairperson or a member of the Tribunal shall hold office—
- (a) in case of the Chairperson, for a term not exceeding five years but shall not be eligible for re-appointment; and
- (b) in case of a member, for a term not exceeding three years but shall be eligible for re-appointment for one further term of three years.
(2) A person appointed under this Act shall cease to hold office if that person—
- (a) resigns from office by notice in writing addressed to the Cabinet Secretary;
- (b) becomes a public servant or an employee of the Kenya Revenue Authority, or a tax agent;
- (c) is absent from three consecutive meetings of the Tribunal without the permission of the Chairperson;
- (d) is adjudged bankrupt by a Court of competent jurisdiction;
- (e) is convicted of an offence under any tax law or of a criminal offence;
- (f) is unable to perform the functions of the office arising by reason of infirmity of body or mind; or
- (g) is otherwise unable or unfit to discharge the functions of the office.
(3) If the Cabinet Secretary is of the opinion that a member of the Tribunal should be removed in accordance with subsection 2(f) and (g), the Cabinet Secretary shall appoint a committee consisting of three persons of reputable character, one of whom shall be an advocate of the High Court, to inquire into the matter or conduct of the member in question and recommend to the Cabinet Secretary.
(4) Where a question of the removal of a member of the Tribunal is referred to a committee under this section, the Cabinet Secretary shall, subject to subsection (6), suspend the member from the Tribunal.
(5) The Cabinet Secretary shall remove a member of the Tribunal if the committee appointed under subsection (2) recommends that the member ought to be removed from office.
(6) A suspension under subsection (3) shall cease to have effect if the committee advises the Cabinet Secretary that the member suspended should not be removed from office.
(6)
Oath of office
A person appointed as the Chairperson or a member of the Tribunal shall, before assuming office, take or subscribe to the oath or affirmation set out in the Schedule before the Chief Registrar of the Judiciary.
(7)
Secretary to the Tribunal
(1) The Cabinet Secretary shall provide such staff, including the Secretary, as may be necessary for the proper discharge of the functions of the Tribunal under this Act.
(2) The Secretary referred to under subsection (1) shall—
- (a) be knowledgeable in procedures of a tribunal; and
- (b) have a minimum of five years' experience in finance, economics or legal practice. [Act No. 38 of 2016, s. 60.]
(8)
Expenses and payment of allowances
(1) The members of the Tribunal shall be paid such allowances for expenses as the Cabinet Secretary may determine.
(2) The expenses of the Tribunal, including the allowances for expenses of the members of the Tribunal, shall be made out of funds provided by Parliament through the National Treasury.
(9)
Arrangement of business
(1) The Chairperson shall be responsible for ensuring the orderly and expeditious discharge of the mandate of the Tribunal.
(2) Without limiting the generality of subsection (1), the Chairperson shall—
- (a) constitute a panel to hear any matter before the Tribunal;
- (b) determine the place at which a panel may sit; and
- (c) determine the procedure for the conduct of the business of the Tribunal.
(3) The Tribunal shall submit an annual report to the Cabinet Secretary on its performance in the preceding year.
(10)Constitution of a panel
(1) A panel constituted for any proceedings shall have at least three members, at least one of whom shall be an advocate of the High Court.
(2) At a hearing of a matter before the panel—
- (a) if the chairperson is a member of the panel as constituted, the Chairperson shall preside; or
- (b) in any other case, the Chairperson shall designate one of the members of the panel who being an advocate of the High Court or a member of the Institute of Certified Public Accountants of Kenya, to preside over the proceedings.
(3) Where a member of the panel ceases to be such member, or is not available for the proceedings, the Chairperson of the Tribunal shall assign another member to the panel and the proceedings shall continue. [Act No. 10 of 2018, s. 21.]
(11)
Clerk of the panel
(1) There shall be a clerk of each panel appointed by the Tribunal, and who shall be the secretary to the panel.
(2) A person shall be qualified to be appointed as a clerk unless that person is qualified to serve as a court clerk.
[Act No. 38 of 2016, s. 61.]