ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
15. Submission of material documents to the Tribunal by the Commissioner
Edition: 2023-07-01 · In force
15. Submission of material documents to the Tribunal by the Commissioner
(1)The Commissioner shall, within thirty days after being served with a copy of an appeal to the Tribunal, submit to the Tribunal enough copies as may be advised by the Tribunal, of—(a)a statement of facts including the reasons for the tax decision; and(b)any other document which may be necessary for review of the decision by the Tribunal.(2)The Tribunal may require the Commissioner to submit to the Tribunal additional documents that, in the opinion of the Tribunal, may be in the Commissioner’s possession or control.(3)The Commissioner shall serve the appellant with a copy of the statement of facts and other documents required under this section within two working days from the date of submission to the Tribunal.(4)The Tribunal may, upon application in writing by the Commissioner, extend the time for submitting and serving the statement of facts and the documents referred to in this section, where it is proved to the satisfaction of the Tribunal, that the delay is not inordinate or other reasonable cause that may have prevented the Commissioner from submitting and serving the statement of facts and the documents within the specified period.