ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
13. Procedure for appeal
Edition: 2023-07-01 · In force
13. Procedure for appeal
(1)A notice of appeal to the Tribunal shall—(a)be in writing or through electronic means;(b)be submitted to the Tribunal within thirty days upon receipt of the decision of 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 Tribunal, of—(a)a memorandum of appeal;(b)statements of facts; and(c)the appealable decision; and(d)such other documents as may be necessary to enable the Tribunal to make a decision on the appeal.(3)The Tribunal may, upon application in writing or through electronic means, extend the time for filing the notice of appeal and for submitting the documents referred to in subsection (2).(4)An extension under subsection (3) may be granted owing to absence from Kenya, or sickness, or other reasonable cause that may have prevented the applicant from filing the notice of appeal or submitting the documents within the specified period.(5)An appellant shall serve a copy of the appeal on the Commissioner within two days after giving notice of appeal to the Tribunal.(6)The appellant shall, unless the Tribunal orders otherwise, be limited to the grounds stated in the appeal or documents to which the decision relates.(7)The Tribunal shall hear and determine an appeal within ninety days from the date the appeal is filed with the Tribunal.Provided that in case the panel is not able to conclude hearing an appeal within ninety days, the panel may through a resolution made by not less than half of its Members, extend the time for hearing and determination of the appeal by not more than thirty days.(8)The parties to an appeal may apply, in writing, to the Tribunal to settle the dispute out of the Tribunal and in such a case, the time taken to resolve or conclude the settlement out of the Tribunal shall be excluded when calculating the period contemplated in subsection (7).(9)For the purposes of this section, “appealable decision” has the meaning assigned to it in section 3(1) of the Tax Procedures Act (Cap. 469B).Case law referring to this provision