Tax Appeals Tribunal Act
2. Interpretation
2. Interpretation
In this Act, unless the context otherwise requires—“appeal” means an appeal to the Tribunal against a decision of the Commissioner under any of the tax laws;“Cabinet Secretary” means the Cabinet Secretary responsible for matters relating to finance;“Chairperson” means the Chairperson of the Tribunal appointed under section 4;"Commission" means the Judicial Service Commission established under Article 171 of the Constitution;"Commissioner” means the Commissioner appointed under Kenya Revenue Authority Act;“member” means a member of the Tribunal appointed under section 4;“Secretary” means the Secretary of the Tribunal appointed under section 7;“tax” includes duty, tax or any imposition levied under any tax law;“tax agent” means a person acting on behalf of another person on matters relating to tax and is registered as such by the Commissioner;“tax law” means—(a)the Income Tax Act (Cap. 470);(b)the Excise Duty Act (Cap. 472); or(c)the Value Added Tax (Cap. 476);(d)the East African Community Customs Management Act, 2004;(e)any other tax legislation administered by the Commissioner;“Tribunal” means the Tax Appeals Tribunal established under section 3.[Act No. 7 of 2022, s. 2.]Source: Kenya Law