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The Tax Appeals Tribunal (Appeals to The High Court) Rules

Legal Notice 226 of 2015

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The Tax Appeals Tribunal (Appeals to The High Court) Rules
Citation
Legal Notice 226 of 2015
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Tax Appeals Tribunal Act
Date
Language
English
Type
Legal Notice
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LAWS OF KENYA

TAX APPEALS TRIBUNAL ACT

THE TAX APPEALS TRIBUNAL (APPEALS TO THE HIGH COURT) RULES

LEGAL NOTICE 226 OF 2015

  • Published in Kenya Gazette Vol. CXVII—No. 117 on 30 October 2015
  • Commenced on 30 October 2015
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]

1. Citation

These Rules may be cited as the Tax Appeals Tribunal (Appeals to the High Court) Rules.

2. Interpretation

In these Rules, unless the context otherwise requires—"address for service" means a place of residence or a place of business or last known address;"appeal” means an appeal to the High Court under section 32 of the Act;"Registrar" means the Registrar of the High Court.

3. Time for filing of memorandum of appeal

The appellant shall, within thirty days, after the date of service of a notice of appeal under section 32(1), file a memorandum of appeal with the Registrar and serve a copy on the respondent.

4. Extension of time for filing memorandum of appeal

The Court may extend the time specified in rule 3 if the Court is satisfied that, owing to absence from Kenya, sickness, or other reasonable cause, the appellant was unable to file the memorandum of appeal within that period and that there has been no unreasonable delay on the part of the appellant.

5. Memorandum of appeal

A memorandum of appeal shall—
(a)be signed by the appellant;
(b)contain an address of service of the appellant;
(c)set out concisely under consecutively numbered distinct heads, the grounds of appeal without any arguments or narrative;
(d)contain an index of all documents supporting the appeal with number of pages at which they appear; and
(e)accompanied by a copy of the decision of the Tribunal and the notice of appeal.

6. Filing of memorandum of appeal and other documents

(1)After the memorandum of appeal and the supporting documents have been filed, the Registrar shall stamp the memorandum of appeal and the documents filed, and number and enter the Appeal, as a Tax Appeal, in the register of tax appeals.
(2)Upon entry of an appeal in the register of tax appeals, the Registrar shall ensure that, in respect of all documents relating to the appeal, the words "Tax Appeal" and the number of that appeal are included in the title of the appeal wherever the title occurs.
(3)The Registrar shall establish and maintain a register for tax appeals.

7. Abatement of appeal

(1)An appeal shall abate in any case where any filing fees due have not been paid in full within fourteen days from the date of notifying the appellant of the total amount of the fees payable by him.
(2)Where an appellant is notified by post, the appellant shall be deemed, until the contrary is proved, to have received the notification at the time at which the letter would be delivered in the ordinary course of post.

8. Filing of statement of facts

The respondent shall file a statement of facts with the Registrar within thirty days of service upon him of the copy of memorandum of appeal by the appellant, during office hours.

9. Response and extension of time

(1)The statement of facts filed under rule 8 shall—
(a)be signed by the respondent;
(b)giving an address for service of the respondent;
(c)set out precisely the respondent's response to the memorandum of appeal and refer specifically to documentary evidence or other evidence which the respondent proposes to adduce at the hearing of the appeal.
(2)The documentary evidence referred to in paragraph (1)(c) shall be annexed to the response.
(3)The Court may extend the period specified in rule 8 if it is satisfied that, owing to any reasonable cause, the respondent was unable to file the statement of facts and documentary evidence within that period and there was unreasonable delay on the respondent's part.

10. Notice to parties to appear for hearing

(1)Unless the parties otherwise agree, the Registrar shall give fifteen days' notice, in writing, to the parties of the date and place fixed for the hearing of the appeal.
(2)The Court shall at the hearing of the appeal, hear the appellant and his witnesses first and the respondent shall be given an opportunity to cross examine the witness, if any.
(3)At the close of the case of the appellant, the evidence of the respondent shall be heard, and the appellant shall be given the opportunity to cross examine each witnesses followed by reexamination by the respondent after which the parties may make oral or written submissions.

11. Reasons for dismissing appeal

(1)Where on the day fixed, or on any other day to which the hearing may be adjourned, the appellant does not appear when the appeal is called out for hearing, the Court may dismiss the appeal.
(2)Where it is proved to the satisfaction of the Court, that owing to absence of the appellant from Kenya, sickness, or other reasonable cause, the appellant was unable to attend the hearing of the appeal on the day and at the time fixed for that purpose, the Court may postpone the hearing for such reasonable time as it considers necessary.
(3)Where the appellant appears and the respondent does not appear, the Court may proceed to hear the appeal ex parte.

12. Reinstatement of appeal

Where an appeal is dismissed under rule 11(1), the appellant may apply to the Court for the reinstatement of the appeal, and the Court shall, where it is proved that the appellant was unable to appear for the hearing of the appeal due to any reasonable cause, readmit the appeal on such terms as it considers fit.

13. Rehearing of appeal

Where an appeal is heard ex parte, the respondent may apply to the Court for the rehearing of the appeal and the Court shall, where satisfied that the respondent was unable to appear for the hearing of the appeal due to any reasonable cause, rehear the appeal on such terms as it considers fit.

14. Limitations on grounds to rely on

The appellant shall not, except by leave of the Court and upon such terms as the Court may determine, rely on a ground other than a ground stated in the memorandum of appeal.

15. Admission of other evidence

The Court may, at the time of hearing of an appeal, admit other documentary or oral evidence not contained in the statement of facts of the appellant or respondent should it consider it necessary for determination of the appeal.

16. Admissibility of evidence

Save where the Court in a particular case otherwise directs copies of documents shall be admissible in evidence, but the Court may at any time direct that the original be produced notwithstanding that a copy has already been admitted in evidence.

17. Ancillary applications

(1)Ancillary applications to the Court, if not made at the time of hearing, shall be made by notice of motion and titled in the matter of the tax appeal, supported by affidavit.
(2)If no appeal has been filed, the motion shall be titled in the matter of the intended tax appeal.

18. Where a court decrees does not specify tax payable

Where a decree following the decision of the Court does not specify the amount of tax payable under the assessment as determined by the Court, the Commissioner shall for the purpose of the execution of that decree—
(a)where the decision of the Court results in an amendment to the assessment filed with the Registrar, certify an amended assessment and serve it on the person assessed; or
(b)where the decision does not result in an amendment to the assessment, file with the Registrar a statement signed by himself setting out the amount of tax payable under the notice of assessment served or the amended notice, as the case may be,
and the decree shall have effect as if it were a decree for the payment of the amount of tax set out in the notice or statement, as the case may be.

19. Fees

The scale of fees for the time being in force in civil matters in the Court shall apply in respect of filing fees and to all subsequent acts, applications or proceedings, in relation to the appeal.

20. Civil procedures to apply

The rules determining procedure in civil suits before the Court, to the extent to which those rules are not inconsistent with the Act or these Rules, shall apply to the tax appeal as if it were a civil suit.

21. Appeal to the Court of appeal

A person aggrieved by the decision of the Court may appeal to the Court of Appeal within fourteen days.
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History of this document

31 December 2022 this version
30 October 2015
Commenced
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Cited documents 0

Documents citing this one 8

Judgment 8
1. Packtech Solutions Limited v Commissioner of Customs & Border Control (Customs Tax Appeal E012 of 2022) [2023] KEHC 26172 (KLR) (Commercial and Tax) (24 November 2023) (Ruling) Cited 1 citation
2. Comissioner of Domestic Taxes v UDV (Kenya) Limited (Tax Appeal E134 of 2024) [2025] KEHC 3361 (KLR) (Commercial and Tax) (17 March 2025) (Ruling) Interpreted
3. Commissioner of Domestic Taxes v Acer Petroleum Limited (Income Tax Appeal E013 of 2025) [2025] KEHC 11501 (KLR) (Commercial and Tax) (1 August 2025) (Judgment) Interpreted
4. Commissioner of Domestic Taxes v Hotpoint Appliances Limited (Income Tax Appeal E074 of 2023) [2024] KEHC 4053 (KLR) (Commercial and Tax) (18 April 2024) (Ruling) Cited
5. Commissioner of Domestic Taxes v Masai Rolling Mills Limited (Income Tax Appeal E040 of 2024) [2025] KEHC 2404 (KLR) (Commercial and Tax) (6 March 2025) (Ruling) Interpreted
6. Commissioner of Investigations and Enforcement v Samar Construction Limited (Miscellaneous Application E614 of 2024) [2025] KEHC 6745 (KLR) (Commercial and Tax) (22 May 2025) (Ruling) Interpreted
7. Commissioner of Legal Services & Board Coordination v Stealth Africa Consulting LLP (Income Tax Appeal E156 of 2024) [2025] KEHC 9733 (KLR) (Commercial and Tax) (4 July 2025) (Ruling) Interpreted
8. Rana Auto Selection Limited v Commissioner of Domestic Taxes (Miscellaneous Application E224 of 2024) [2025] KEHC 422 (KLR) (Commercial and Tax) (20 January 2025) (Ruling) Interpreted