ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
16. Hearing
Edition: 2023-07-01 · In force
16. Hearing
(1)The Secretary to the Tribunal shall advise all parties in writing or through electronic means of the time and place of the hearing at least fourteen days before the commencement of hearing.(2)Evidence before the Tribunal may be given orally or through affidavits or in such manner as the Tribunal may direct.(3)If it is proved to the satisfaction of the Tribunal that owing to absence of the appellant from Kenya or due to sickness or any other reasonable cause, the appellant is prevented from attending or the hearing of the appeal on the date and the time fixed for hearing, the Tribunal may adjourn the hearing of the appeal for such reasonable time as it may think appropriate.