ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
44. Saving provisions
Edition: 2023-07-01 · In force
44. Saving provisions
(1)Despite the provisions of sections 41, sections 42 and sections 43, any Tribunal or appeal committee established by any tax law or regulations made thereunder before the coming into effect of this Act shall continue to hear and conclude any appeals filed by a taxpayer for a period of ninety days after the commencement of this Act.(2)Any appeals referred to in subsection (1) which are not concluded within the period specified, shall be taken over by the Tribunal.(3)The Tribunal shall hear and determine appeals relating to tax decision made before its first sitting (if it was not concluded by the appeal mechanism that existed before the establishment of the Tribunal) within a period of one year from the date of the first sitting.(4)The Chairperson and the other members of the Tribunal appointed before the commencement of this Act shall continue to hold office for the unexpired duration of their term as if they have been appointed under section 4.(5)The Secretary and the other staff serving the Tribunal before commencement of this Act shall continue to hold office until the Commission appoints the staff of the Tribunal.