Tax Appeals Tribunal Process

Lodging a notice of appeal: A person who is dissatisfied with an appealable decision may appeal to the TAT in accordance with the TATA. Section 52(1) TPA.

Conditions of a valid notice of appeal: A notice of appeal is valid if, the taxpayer has paid the tax not in dispute or entered into an arrangement with the Commissioner to pay the tax not in dispute under the assessment at the time of lodging the notice. Section 52(2) TPA.

Time for filing notice of appeal: A notice of appeal should be in writing and should be filed within 30 days upon receipt of the Commissioner’s decision. S.13 (1) TAT Act.

Filing of appeal papers: Within 14 days from the filing of the notice of appeal the taxpayer should submit enough copies (usually 9-10) of memorandum of appeal, statement of facts and the tax decision. S13(2) TAT Act.

Service of appeal to the Commissioner: Within 2 days of filing the appeal the taxpayer should serve the Commissioner with the appeal papers.

Filing of appeal documents: Within 30 days of being served with the appeal the Commissioner is required to file a statement of facts giving the reasons for the tax decision and other document necessary for review of the tax decision. Section 15(1) TAT Act .

Grounds of appeal: In an appeal by a taxpayer to the Tribunal, High Court or Court of Appeal in relation to an appealable decision, the taxpayer shall rely only on the grounds stated in the objection to which the decision relates unless the Tribunal or Court allows the person to add new grounds. S.56(3) TPA

Hearing of the application ;The Tribunal shall set down the hearing date for the application. Clerk of the Tribunal should give the parties notice of hearing at least 14 days before the hearing date. Subsequent dates may be fixed by the Tribunal. The evidence provided will determine the time taken to solve the case.

Alternative Dispute Resolution (ADR) Mechanism; Where a Court or the Tribunal permits the parties to settle a dispute out of Court or the Tribunal, as the case may be, the settlement shall be made within 90 days from the date the Court or the Tribunal permits the settlement.

These processes are very cumbersome and can affect the normal running of operations of a company. We help clients walk this process, present them at the Tribunal and end KRA audit process within minimum time possible.


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