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Tax Appeals Tribunal Act

25. Representation before the Tribunal

Edition: 2023-07-01 · In force

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25. Representation before the Tribunal

(1)For the hearing of proceedings before the Tribunal, the appellant may appear in person or be represented by a tax agent or by an advocate of the High Court of Kenya.
(2)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, at 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 consider appropriate.[Act No. 38 of 2016, s. 64, Act No. 7 of 2022, s. 14.]
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Source: Kenya Law