Kenya Revenue Authority Act

20A. Limitation of actions

Edition: 2026-07-24 · In force

20A. Limitation of actions

Legal action against the Authority shall not be instituted unless—

(a)it is commenced within three years after the act, neglect or default complained of;

(b)in the case of continuing injury or damage, within six months after the cessation of the act; and

(c)at least one month written notice specifying the particulars of the claim and intention to commence the action or legal proceeding has been served upon the Commissioner-General

[Act No. 8 of 2020, s. 35.]

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Source: Kenya Law