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The newly re-constituted Tax Appeals Tribunal (TAT) has to date delivered 23 judgments worth Sh11.1 billion.

Considered a major boost to tax administration, Kenya Revenue Authority commissioner for legal services and board coordination Paul Mutuku said the tax dispute judgments were delivered on December 17 and 18, 2019.

TAT was set up under the Tax Appeals Tribunal Act 2013 to hear and determine disputes relating to taxation in Kenya.

Technical issues

A party aggrieved by the decision of TAT has a right of appeal at the High Court. “To date, the tribunal has heard 112 appeals, whose judgements are pending,” said Mutuku adding that the appeals entail disputed tax amounting to Sh53.6 billion whose judgments are expected to be delivered soon.

The appeals, whose judgments were delivered, were in relation to withholding income tax, tax on winnings from lotteries and betting, customs under-declaration on values of imports, corporation tax, pay as you earn, excise duty (domestic) and value added tax refunds claims.