Tax Appeals Tribunal Act

5. Tenure of office

Edition: 2023-07-01 · In force

(1)The Chairperson or a member of the Tribunal shall hold office—

(a)in case of the Chairperson, for a term not exceeding five years but shall not be eligible for re-appointment; and

(b)in case of a member, for a term not exceeding three years but shall be eligible for re-appointment for one further term of three years.

(1A)The Chairperson or a member of the Tribunal shall serve on a fulltime basis.

(2)A person appointed under this Act shall cease to hold office if that person—

(a)resigns from office by notice in writing addressed to the Judicial Service Commission;

(b)becomes a public servant or an employee of the Kenya Revenue Authority, or a tax agent;

(c)is absent from three consecutive meetings of the Tribunal without the permission of the Chairperson;

(d)is adjudged bankrupt by a Court of competent jurisdiction;

(e)is convicted of an offence under any tax law or of a criminal offence;

(f)is unable to perform the functions of the office arising by reason of infirmity of body or mind; or

(g)is otherwise unable or unfit to discharge the functions of the office.

(3)Deleted by Act No. 7 of 2022, s. 4;

(4)Deleted by Act No. 7 of 2022, s. 4;

(5)Deleted by Act No. 7 of 2022, s. 4;

(6)Deleted by Act No. 7 of 2022, s. 4.[Act No. 7 of 2022, s. 4.]