Tax Appeal Tribunal Navigating tax disputes with the Kenya Revenue Authority (KRA) can be overwhelming for businesses and individuals. Fortunately, the Tax Appeal Tribunal (TAT) provides a specialized and structured avenue for resolving these conflicts fairly and efficiently.
In this article, we’ll break down what the TAT is, how it works, and why seeking expert representation can make all the difference.
What Is the Tax Appeal Tribunal (TAT)?
The Tax Appeal Tribunal is a quasi-judicial body established under the Tax Appeal Tribunal Act, 2013 to resolve dispute between taxpayers and the Kenya Revenue Authority. It provides a platform for taxpayers to challenge tax assessments, penalties, or enforcement actions imposed by the KRA.
Its main purpose is to ensure that tax disputes are resolved fairly, transparently, and in accordance with the law without the need to escalate immediately to the High Court.
Composed of members with expertise in law, accounting, taxation, and business, the Tribunal provides an independent platform for taxpayers to appeal KRA decisions within 30 days. It conducts hearings and issues decisions that can affirm, vary, or set aside KRA’s assessments. If dissatisfied, parties can further appeal to higher courts, including the High Court and Court of Appeal. The Tribunal ensures fairness, accountability, and transparency in Kenya’s tax administration.
When to Take a Case to the TAT
You can approach the Tribunal if you disagree with KRA’s decision in matters such as:
- Tax assessments – VAT, PAYE, Income Tax, or Corporate Tax.
- Penalties and interest – excessive or incorrect charges.
- Tax refunds – delays or rejections.
- Audit outcomes – disputes arising from tax audits or investigations.
- Customs and excise matters – import/export-related disputes.
Causes of tax dispute being represented in a tax appeal tribunal TAT.
There are several reasons why tax disputes may arise, such as:
− Disagreements with the Tax Commissioner on taxable amounts and allowable taxes
− Imposition of penalties and interest as may be provided for by law
− Refusal by the Tax Commissioner or Cabinet Secretary to waive such penalties or interest where a taxpayer has made an application
− Tax overpayment: A tax overpayment occurs when an individual or business pays more tax to the Kenya Revenue Authority (KRA) than they actually owe. This situation often arises from errors in tax filing, excess advance tax payments, withholding tax deductions, or miscalculations during self-assessment.
− Differing interpretation of tax laws: occurs when taxpayers, tax professionals, and tax authorities like the Kenya Revenue Authority (KRA) interpret tax statutes, regulations, or guidelines in different ways. These differences can lead to tax disputes, audits, penalties, or appeals if not resolved properly.
− Dissatisfaction on administrative actions
Steps in the Tax Appeal Tribunal Process
Here’s a step-by-step overview of how the process works:
1. Lodge an Objection with KRA
Section 52 (1) of the TPA provides that a person who is dissatisfied with an appealable decision may appeal to the TAT in accordance with the Tax Appeal Tribunal Act (TAT Act) .Before heading to the Tribunal, you must first file an objection with KRA within 30 days of receiving an assessment. KRA has 60 days to respond.
Late filing of appeal: The Tribunal may, upon application in writing, extend the time for filing the notice of appeal and the appeal papers.
NOTE: The TAT has allowed a filing out of time on the ground that the confirmed assessment was not received by the Appellant in time.
− The TAT has also ruled an appeal to be “incompetent” where a tax dispute has not been paid.
− An objection decision is an “Appealable decision” according to the TPA, along with any other decision made under a tax law. However, a tax decision or a decision made while making a tax decision is not an appealable decision.
2. File an Appeal with the Tax Appeal Tribunal
Section 13(2) of the TAT Act provides that within 14 days from the filing of the notice of appeal the taxpayer should submit enough copies of the memorandum of appeal, statement of facts and the tax decision
Filing of appeal documents: Section 15(1) of the Tax Appeal Tribunal Act requires the Commissioner to file a statement of facts giving the reason for the tax decision and other documents necessary for review of the tax decision within 30 days of being served with the appeal.
If you’re dissatisfied with KRA’s response—or if no response is given—you have 30 days to file an appeal with the Tribunal. Your application should include:
- The decision being challenged.
- Grounds for your appeal.
- Supporting documents, including the disputed tax assessment.
- Payment of the prescribed filing fee.
NOTE: The filing fee of KES 20,000 should be paid at the point of filing the appeal papers. − The original receipt should be submitted to the TAT at the point of filing the appeal papers.
3. Hearing and Representation
The Tribunal sets a hearing date, and both you and KRA present your cases. Legal or tax experts are highly recommended to represent you and strengthen your argument.
4. Tribunal’s Decision
After reviewing all evidence, the Tribunal issues a written ruling, either upholding, varying, or setting aside the KRA decision.
5. Further Appeals
If you’re unsatisfied with the Tribunal’s judgment, you may appeal to the High Court within 30 days of the ruling.
Why Professional Representation Matters
Tax disputes are often complex and highly technical. Engaging a tax expert or advocate ensures:
- Proper filing of documents and timelines are met.
- Strong legal arguments are prepared and presented.
- Negotiation of settlements before or during the process.
- A better chance of achieving a favorable outcome.
Key Timelines to Remember
| Stage | Timeline |
| Filing objection with KRA | Within 30 days of assessment |
| KRA response to objection | Within 60 days |
| Filing appeal to TAT | Within 30 days after objection decision |
| Appeal to High Court | Within 30 days of Tribunal ruling |
Ready to resolve your tax dispute?
📞 Call us today or visit www.junyanandassociates.co.ke for a consultation.
Final Thoughts
The Tax Appeal Tribunal is an invaluable platform for businesses and individuals seeking justice in tax disputes. While the process is accessible, navigating it without professional help can be risky.
At Junyan & Associates, we specialize in tax audit representation, dispute resolution, and TAT appeals. Let us handle the complex procedures while you focus on growing your business.