ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
29. Decisions of the Tribunal
Edition: 2023-07-01 · In force
29. Decisions of the Tribunal
(1)The decision of the Tribunal shall be by majority vote of the members present, and in the case of equality of votes, the Chairperson shall have a casting vote in addition to his deliberative vote.(2)The Tribunal shall make a decision in writing or through electronic means—(a)affirming the decision under review;(b)varying the decision under review; or(c)setting aside the decision under review and either—(i)making a decision in substitution for the decision so set aside; or(ii)referring the matter to the Commissioner for reconsideration in accordance with any directions or recommendations of the Tribunal.(3)The Tribunal shall give reasons in writing or through electronic means for its decision, including its findings on material questions of fact and reference to the evidence or other material on which those findings were based.(4)The Tribunal shall cause a copy of its decision, including the reasons for the decision, to be served on each party to the proceeding.(5)Subject to subsection (4), a decision of a Tribunal shall come into operation on date the notice of the decision is given or on such other date as may be specified by the Tribunal in the notice.(6)A decision of the Tribunal shall have effect as and be enforceable as if it were a decision of a court.(7)Subject to subsection (9), all decisions of the Tribunal and all evidence received by it, including a transcript of the report of the hearings, are public records open to inspection of the public.(8)Subject to subsection (9), a Tribunal shall provide for the publication of its decisions, including reasons, in such form and manner as may be adapted for public information and use, and such authorized publication is evidence of the decisions of the Tribunal in all courts of Kenya without any further proof of authentication.(9)The Tribunal shall ensure that in releasing, or allowing access to, information under subsection (7) or (8) measures are taken to prevent the disclosure of trade secrets or other confidential information.