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The Tax Appeals Tribunal (Procedure) Rules

Legal Notice 227 of 2015

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The Tax Appeals Tribunal (Procedure) Rules
Citation
Legal Notice 227 of 2015
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Tax Appeals Tribunal Act
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Legal Notice
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LAWS OF KENYA

TAX APPEALS TRIBUNAL ACT

THE TAX APPEALS TRIBUNAL (PROCEDURE) RULES

LEGAL NOTICE 227 OF 2015

  • Published in Kenya Gazette Vol. CXVII—No. 117 on 30 October 2015
  • Commenced on 30 October 2015
  1. [Amended by Tax Appeals Tribunal (Procedure) (Amendment) Rules,2016 (Legal Notice 105 of 2016) on 24 June 2016]
  2. [Amended by Tax Appeals Tribunal (Procedure) (Amendment) Rules, 2021 (Legal Notice 6 of 2021) on 26 February 2021]
  3. [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 Tribunals (Procedure) Rules.

2. Interpretation

In these Rules, unless the context otherwise requires—"Act" means the Tax Appeals Tribunals Act (Cap. 469A);"appeal” has the meaning assigned to it under section 2 of the Act:"appellant" means a person who has made an application to the Tribunal for review of a taxation decision under section 12, an extension of time under section 13(3) or reinstatement of an application under section 27(5);"Chairperson" has the meaning assigned to it under section 2 of the Act;“clerk" means a person appointed as such under section 11 of the Act;“Commissioner's representative" means a person authorized to appear on behalf of the Commissioner before the Tribunal;"officer in charge of registry" means a person appointed by the Secretary to be in charge of tax appeals registry;"respondent" means a party against whom an appeal or an application is filed;"Secretary" has the meaning assigned to it under section 2 of the Act;"tax decision” means—
(a)an assessment;
(b)a determination of the amount of tax payable or that will become payable by a taxpayer;
(c)a determination of the amount that a tax representative, appointed person, director or controlling member is liable for;
(d)a decision on an application by a self-assessment taxpayer;
(e)a refund decision;
(f)a decision requiring repayment of a refund; or
(g)a demand for a penalty.
[L.N. 105/2016, r. 2.]

3. Form and Filing of appeal

(1)A notice of appeal to the Tribunal shall be—
(a)in Form TAT-1 set out in the Schedule; and
(b)submitted electronically or physically to the clerk of the Tribunal within thirty days upon receipt of the decision by the Commissioner.
(2)The appellant shall, within fourteen days from the date of filing the notice of appeal, submit enough copies, as may be advised by the clerk, of—
(a)a memorandum of appeal;
(b)statement of facts; and
(c)the tax decision.
[L.N. 6/2021.]

4. Memorandum of appeal

A memorandum of appeal referred in rule 3(2) shall—
(a)be signed by the appellant;
(b)set out concisely under distinct heads, numbered consecutively, the grounds of appeal without argument or narrative:
(c)contain an index of all documents in the appeal with number of pages at which they appear; and
(d)be accompanied by a copy of the—
(i)tax decision; and
(ii)notice of appeal.

5. Statement of facts of appellant

(1)Statement of fact signed by the appellant shall set out precisely all the facts on which the appeal is based and shall refer specifically to documentary evidence or other evidence which it is proposed to adduce at the hearing of the appeal.
(2)The documentary evidence referred to in paragraph (1) shall be annexed to the statement of fact.

6. Principal registry

The principal registry of the Tribunal shall be at Nairobi, and the Chairperson may by notice in the Gazette designate other registries.

7. Titling of appeal

An appeal shall be titled as an "Appeal in the Tax Appeals Tribunal at the...................... Registry", stating the name of the registry in which it has been filed.

8. Status of appeal

The officer in charge of a registry shall within seven working days after receiving the appeal notify the Secretary of the particulars of that appeal.

9. Receipt of appeal

Upon receipt of an appeal, the clerk or officer in charge of a registry shall—
(a)stamp, date and sign all the copies of the appeal;
(b)retain sufficient copies for the Tribunal; and
(c)return one copy to be served on the Commissioner in accordance with rule 12 of these Rules.

10. Extension of time for submitting documents

(1)Where the documents referred to in rule 3(2) are not filed within the time specified therein, the Tribunal may, upon application in writing, extend the time for submitting the documents.
(2)An application for extension of time referred to in rule 10(1) shall be—
(a)supported by an affidavit stating reasons why the applicant was unable to submit the documents in time;
(b)served on the respondent by the applicant within two days of filing with the clerk.
(3)The Tribunal may grant the extension of time if it is satisfied that the applicant was unable to submit the documents in time for the following reasons—
(a)absence from Kenya;
(b)sickness; or
(c)any other reasonable cause.
(4)The respondent may respond to the application by filing an affidavit within fourteen days from the date of service of the application.
(5)The Tribunal shall set down the hearing date for the application.

11. Service on Commissioner

(1)An appellant shall within two days of filing an appeal with the Tribunal serve a copy on the Commissioner or the Commissioner' s representative.
(2)Service on the Commissioner under paragraph (1) shall be by delivering or tendering to him or his representative a copy of the appeal.
(3)An acknowledgement of service on the appeal shall be signed by the Commissioner or his representative, which shall be returned to the clerk as proof of service.

12. Lodging of material documents

The Commissioner shall, within thirty days of being served with an appeal under rule 11, file nine copies or such number of copies as, the Tribunal, may advise, of—
(a)a statement of facts;
(b)a statement giving reasons for the tax decision; and
(c)all documents which are necessary to enable the Tribunal to review the decision. [L.N. 105/2016, r. 3.]

13. Requirements as to binding of records and numbering of pages

The appeal may be bound with a cover and pages numbered consecutively.

14. Maintenance of register and files

The officer in charge of a registry shall maintain—
(a)a register of all applications and appeals in every year, according to the order in which they are filed and shall contain—
(i)the serial number;
(ii)the date;
(iii)the name and address of the appellant or applicant;
(iv)nature of the tax dispute or application;
(v)the date of the hearing;
(vi)the decision or order of the Tribunal and the date on which it was made; and
(b)a file for each appeal containing—
(i)a copy of the memorandum of the appeal and statements of facts of the appellant and the respondent;
(ii)a list of all material documents including those requested for by the Tribunal;
(iii)the record of the proceedings and the evidence given by the parties and their witnesses;
(iv)summons and notices issued by the Tribunal;
(v)the submissions of the parties;
(vi)notices of the decision; and
(vii)the decision of the Tribunal.

15. Notice to parties to appear

(1)The Clerk shall upon consultation with the Chairperson give all parties to an appeal not less than fourteen days' notice of the date fixed for the first hearing of the appeal in Form TAT-2 in the Schedule to these Rules.
(2)Dates for subsequent hearings may be fixed by the Tribunal.

16. Summons for witnesses

(1)The Clerk shall, before the date of the hearing of an appeal, serve summons in Form TAT-3 in the Schedule to a witness, requiring him to attend the hearing of an appeal at a date, time and place specified in the summons.
(2)A person summoned as a witness before the Tribunal, excluding the Kenya Revenue Authority officers, is entitled to be paid allowances paid to the witnesses in the High Court.

17. Mode of service of summons

(1)Summons shall be served personally on the person named in the summons by delivering or tendering to him the original summons or through electronic mail service to the last known and used email address or mobile number.
(2)A person upon whom a summons or notice is served shall sign or mark in acknowledgement of receipt of the summons or notice at the back of the duplicate of the summons or notice, which shall then be returned to the Tribunal.
(3)Where a person refuses to acknowledge receipt of summons or notice under paragraph (2), the person who is serving the summons or notice shall record in writing the refusal on the back of the notice or summons.
(4)Where it is not possible to effect personal service of a summons or notice in the manner provided in this rule, service of the summons or notice may be made by—
(a)leaving the duplicate of the summons or notice with any adult person residing with him, an adult member of the family, his employer or employee; or
(b)affixing the duplicate to a conspicuous place in the house or homestead in which the person named in the summons or notice ordinarily resides or by affixing the duplicate in a conspicuous place in his office or place of work or posted to the last known address and also to a conspicuous place in the Tribunal offices; or
(c)publishing the particulars of the summons or notice in a newspaper circulating it in the area or any other media.
(5)Every summons or notice issued under these Rules and requiring service shall be served by an officer of the Tribunal, a court process server, or any other person authorized to do so by the Tribunal including a police officer.
(6)Any notice or summons served on an advocate, representative, or tax agent, of a party, by registered post or by leaving it at the chambers or office and whether it is for the personal appearance of the party or not, shall be presumed to be duly communicated and, unless the Tribunal otherwise directs, shall be effectual for all purposes as if it had been served on the party in person.
(7)A summon, warrant, order, notice or other formal document issued by the Tribunal shall be signed by the Clerk, and shall be stamped with the stamp of the Tribunal.[L.N. 6/2021.]

17A. Warrant of arrest

Where, without sufficient cause, a witness fails to appear before the Tribunal when summoned, the Tribunal may on the proof that the witness was properly served with the summons, issue a warrant of arrest for the witness to be brought before the Tribunal on the date, time and place specified in the warrant. [L.N. 105/2016, r. 4.]

18. Consequences of non-attendance

(1)When neither party attends on the day fixed for hearing, if satisfied that the notice of hearing was duly served to the parties, the Tribunal may dismiss the appeal or give such orders that it may deem appropriate.
(2)Where only the appellant attends and if the Tribunal is satisfied that the notice of hearing was—
(a)duly served, it may proceed ex parte;
(b)not duly served, it shall direct a second notice to be served; or
(c)not served in sufficient time or for other reasonable cause, the respondent was unable to attend, it shall postpone the hearing.
(3)Where only the respondent attends and if the Tribunal is satisfied that notice of hearing was—
(a)duly served, it may dismiss the appeal;
(b)not duly served, it shall direct a second notice to be served; or
(c)not served in sufficient time or for other reasonable cause, the appellant was unable to attend, it shall postpone the hearing.

19. Setting aside, varying or reviewing of decisions or dismissal

Upon an application by the applicant, the Tribunal, stating the reasons, may set aside, vary or review a decision made under these Rules.

20. Order of addresses

(1)The Tribunal shall at the hearing of an appeal, hear the appellant and his witnesses first and the respondent shall be given an opportunity to cross examine the witness, if any.
(2)Before the case is concluded, the evidence of the respondent shall be heard, and the appellant shall be given the opportunity to cross examine each witness followed by re-examination by the respondent after which the parties may make oral or written submissions.
(3)The Tribunal may, at any time, put questions to either party or to any witness, and may, at its discretion, call additional evidence as it may be necessary for further clarification of the issues raised at the hearing of the appeal.
(4)The Tribunal may, for sufficient reason, at any time after beginning the hearing of the appeal, adjourn the hearing; and in every such situation, the Tribunal shall fix another convenient day for further hearing.

21. Amendment of pleadings

A party may at any time before the closure of the case, orally apply to amend its pleadings and the Tribunal may, at its discretion, allow such application on such terms and conditions including granting leave to the other party to amend its pleadings provided the amendments do not raise new issues.

22. Recording of evidence

(1)The evidence of the parties and that of a witness shall be recorded by the members of the Tribunal, or by a person authorized to do so, in a form to be decided upon by the members and when completed shall be signed by the members of the Tribunal at that proceeding.
(2)Notwithstanding paragraph (1), the evidence given at the hearing of an appeal may be recorded in short hand or by mechanical means, and the transcript of anything recorded shall, if certified by members of the Tribunal at that proceeding to be correct, be deemed to be a true record of the evidence for the purposes of the proceeding.

23. Decision to be made in presence of parties

(1)After concluding the hearing of the evidence and submissions of the parties, the Tribunal shall, as soon as practicable, make a written decision which shall, on notice to both parties, be read in their presence or of their advocates or representatives and shall cause a copy, duly signed by the members of the Tribunal which heard the appeal, to be served to each party to the proceeding.
(2)The decision of the Tribunal shall be determined by a majority of the members present and voting at the meeting, and in the case of an equality of votes the chairperson shall have a casting vote in addition to his deliberative vote.

24. Contents of decision

The written decision of the Tribunal shall contain—
(a)the nature of the appeal;
(b)summary of the facts of the case;
(c)the issues for determination citing the relevant tax law;
(d)the arguments by the appellant and the respondent on the issues;
(e)a summary of the relevant evidence produced before the Tribunal and the findings on each issue;
(f)the relief or remedy, if any, to which the appellant or respondent is entitled; and
(g)an order for costs or other relief.

25. Evidence by affidavit and interrogatories

(1)Where the Tribunal requires evidence to be received by means of affidavits or interrogatories, the affidavits or interrogatories and the answers shall be by such means and in such form as the Tribunal may direct.
(2)In any proceeding where the evidence of a witness who resides outside Kenya is necessary, the Tribunal may issue a commission or letter of request to examine that witness abroad.
(3)A party may present its evidence to the Tribunal either orally, by affidavit, statement on oath or by combination of any of these methods.

26. Publication of decisions

The Secretary of the Tribunal shall within fourteen days from the date of making the decision, submit a copy of that decision to the National Council for Law Reporting for publication.[L.N. 105/2016, r. 5.]

27. Tribunal to determine own procedure in certain matters

The Tribunal may determine an appropriate procedure where there are no applicable procedures under these Rules or the Act.

28. Revocation and saving

(1)The following Rules are revoked—
(a)the Income Tax (Local Committee) Rules, 1974 (L.N. No. 7/1974);
(b)the Income Tax (Tribunal Rules) Rules, 1974 (L.N. No. 5/1974);
(c)the Customs and Excise (Appeals) Rules, 2000 (L.N. No. 67/2000); and
(d)the Value Added Tax (Appeals) Rules, 1990 (L.N. No. 229/1990).
(2)Notwithstanding the provisions of paragraph (1)—
(a)all things lawfully done under the repealed rules which are in force and effect immediately before the commencement of these rules including decisions or directions given under the repealed rules shall so far as consistent with these Rules and anything done under them continue to be in force and effect after the commencement; and
(b)where any proceedings in respect of an appeal have been commenced before the date of commencement of these Rules, any step in the proceedings taken in accordance with the repealed Rules shall be deemed to have been validly taken for purposes of these Rules.

SCHEDULE

FORMS

 
OPTION I
 
FORM TAT-I(r. 3(1)
REPUBLIC OF KENYA
IN TAX APPEALS TRIBUNAL
AT ............................. REGISTRY
APPEAL/APPLICATION NO. .............................. OF
IN THE MATTER OF
............................................ APPELLANT
AND
............................................. RESPONDENT
NOTICE OF APPEAL
 
TAKE NOTICE that ............... being dissatisfied with the decision of the Commissioner given at ......... on the .......... day of ...... intends to appeal to the Tribunal against the whole/part of the said decision.
 
The address for service of the Appellant is .....................
 
Dated at ........... this .......... day of .......
 
APPELLANT
 
TO: -
The Clerk of the Tribunal at ............... Registry LODGED in the ....................... Registry, this ........... day of
 
............................................
CLERK
 

________________________

   
FORM TAT-2(r. 15(1))
REPUBLIC OF KENYA
IN TAX APPEALS TRIBUNAL
AT ............................. REGISTRY
APPEAL/APPLICATION NO. ............................... OF
 
IN THE MATTER OF
.................................................APPELLANT
AND
.................................................. RESPONDENT
HEARING NOTICE
 
TO:
TAKE NOTICE that the above appeal/application dated ......... will be heard on ........... day of ............. at ........ o' clock in the forenoon/afternoon or so soon thereafter at ................
 
FURTHER TAKE NOTICE that in default of your attendance on the said dares and time, the Tribunal will proceed with the hearing of the said matter and such orders may be made as the Tribunal may find just and expedient.
 
DATED at......... this .......... day of ............
 
.......................................
CLERK
 
ACKNOWLEDGEMENT OF SERVICE
Full name
Address/Official stamp
Date and time
 

________________________

  
  
FORM TAT(r. 16(1))
REPUBLIC OF KENYA
IN TAX APPEALS TRIBUNAL
AT ............................. REGISTRY
APPEAL/APPLICATION NO. .............OF ..........
 
IN THE MATTER OF
.................................................. APPELLANT
AND
.................................................. RESPONDENT
WITNESS SUMMONS
 
In the Tax Appeals Tribunal at ................ Registry Appeal/application No................. year ...........
 
 
In the matter of
 
......................................................APPLICANT
AND........................................................RESPONDENT
 
TO:
 
Whereas your attendance is required as a witness on behalf of the ....................during the hearing of the above Application/appeal, you are by this summons required to appear before this Tribunal on the ............ day of year................... at............ o'clock in the forenoon/ afternoon and to bring with you or send the following books, documents or thing to the Tribunal—
 
Failure to respond or obey this summons renders you liable to penalties under the Act.
 
Given under my hand and seal of the Tribunal this ...........day of........... Year.
 
CLERK
 
Acknowledgement of service of summons
Full Name.........................
Address...........................
Date and Time.....................

________________________

 
OPTION II
FORM TAT-I(rr. 3(1))
REPUBLIC OF KENYA
IN TAX APPEALS TRIBUNAL
AT ............................. REGISTRY
APPEAL/APPLICATION NO. .............................. OF
IN THE MATTER OF
.............................................. APPELLANT
AND
............................................... RESPONDENT
NOTICE OF APPEAL
TAKE NOTICE that ............... being dissatisfied with the decision of the Commissioner given at ......... on the .......... day of ...... intends to appeal to the Tribunal against the whole/part of the said decision.
The address for service of the Appellant is ...............
Dated at .................... this ................ day of ............
APPELLANT
TO: -
The Clerk of the Tribunal at ............... Registry LODGED in the ....................... Registry, this ........... day of
............................................
CLERK

________________________

  
  
FORM TAT-2(r. 15(l))
REPUBLIC OF KENYA
IN TAX APPEALS TRIBUNAL
AT ............................. REGISTRY
APPEAL/APPLICATION NO. .............................. OF
IN THE MATTER OF
.................................................... APPELLANT
AND
................................................... RESPONDENT
HEARING NOTICE
TO:
TAKE NOTICE that the above appeal/application dated ......... will be heard on ........... day of ...... at ..... o clock in the forenoon/afternoon or so soon thereafter at................
 
FURTHER TAKE NOTICE that in default of your attendance on the said dares and time, the Tribunal will proceed with the hearing of the said matter and such orders may . be made as the Tribunal may find just and expedient.
 
DATED at......... this ........ day of ...........
 
..................................
CLERK
ACKNOWLEDGEMENT OF SERVICE
Full name
Address/Official stamp
Date and time

________________________

  
FORM TAT(r.  16(l))
REPUBLIC OF KENYA
IN TAX APPEALS TRIBUNAL
AT ............................. REGISTRY
APPEAL/APPLICATION NO.............. OF ..........
IN THE MATTER OF
................................................... APPELLANT
AND
................................................... RESPONDENT
WITNESS SUMMONS
 
In the Tax Appeals Tribunal at ................ Registry Appeal/application No. .........year ...........
In the matter of
...................................................... APPLICANT
AND
........................................................ RESPONDENT
 
 
 
TO:
Whereas your attendance is required as a witness on behalf of the ....................during the hearing of the above Application/appeal, you are by this summons required to appear before this Tribunal on the ............ day of year ................... at ............ o'clock in the forenoon/ afternoon and to bring with you or send the following books, documents or thing to the Tribunal—
 
Failure to respond or obey this summons renders you liable to penalties under the Act.
 
Given under my hand and seal of the Tribunal this ........... day of ........... Year.
........................
CLERK
 
Acknowledgement of service of summons
Full Name .........................
Address ...........................
Date and Time .....................
 
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History of this document

31 December 2022 this version
26 February 2021
Read this version
24 June 2016
Read this version
30 October 2015
Commenced
Read this version

Cited documents 1

Act 1
1. Tax Appeals Tribunal Act 968 citations

Documents citing this one 18

Judgment 18
1. Commissioner of Domestic Taxes v Applewood Investments Ltd (Income Tax Appeal E211 of 2021) [2023] KEHC 26591 (KLR) (Commercial and Tax) (15 December 2023) (Ruling) Interpreted 1 citation
2. 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
3. County Government of Machakos v Commissioner of Legal Services & Board Coordination (Tax Appeal E317 of 2024) [2024] KETAT 1856 (KLR) (17 December 2024) (Ruling) Interpreted
4. Dreamsview Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E740 of 2024) [2025] KETAT 135 (KLR) (21 February 2025) (Ruling) Cited
5. East Merchants Logistics Limited v Commissioner of Legal Services & Board Coodination (Tax Appeal E872 of 2024) [2024] KETAT 1465 (KLR) (11 October 2024) (Ruling) Interpreted
6. Exome Life Sciences Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E707 of 2024) [2025] KETAT 126 (KLR) (7 February 2025) (Ruling) Interpreted
7. Gichengo v Commissioner of Investigations and Enforcement (Tax Appeal E026 of 2023) [2024] KETAT 622 (KLR) (22 March 2024) (Ruling) Cited
8. Green Mango Investment Limited v Commissioner Domestic Taxes (Appeal E100 of 2023) [2024] KETAT 464 (KLR) (22 March 2024) (Ruling) Cited
9. Jogoo Investment Limited v Commissioner of Investigation & Enforcement (Tax Appeal E261 of 2025) [2025] KETAT 202 (KLR) (4 April 2025) (Ruling) Interpreted
10. Kimani v Commissioner of Domestic Taxes (Miscellaneous Application E131 of 2023) [2024] KETAT 602 (KLR) (Civ) (19 April 2024) (Ruling) Cited