Tax Appeals Tribunal Act

4A. Qualifications for appointment

Edition: 2023-07-01 · In force

4A. Qualifications for appointment

A person shall not be appointed a Chairperson or a member of the Tribunal under section 4 unless that person—

(a)in case of the Chairperson, is qualified to be appointed as a Judge of the High Court; and

(b)in case of a member—

(i)is of high moral character and integrity in accordance with Chapter six of the Constitution;

(ii)has a degree in law, business, finance, public finance, economics, insurance or related discipline from a university recognized in Kenya or any other relevant qualification from an institution recognized in Kenya;

(iii)has at least ten years' experience in matters relating to the discipline referred to under subparagraph (ii);

(iv)is not a public officer or a tax agent;

(v)has not at any time within the preceding five years been an employee of the Kenya Revenue Authority;

(vi)has met his tax obligations;

(vii)has not been convicted of an offence under any law; and

(viii)has not been adjudged bankrupt by a court of competent jurisdiction.

[Act No. 7 of 2022, s. 3.]

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Source: Kenya Law