Tax Appeals Tribunal Act

7. Staff of the Tribunal

Edition: 2023-07-01 · In force

7. Staff of the Tribunal

(1)There shall be a Secretary to the Tribunal who shall be competitively appointed by the Commission.

(2)A person shall not be qualified for appointment under subsection (1) unless that person—

(a)has a degree in law, business, finance, economics, insurance or related field from a university recognized in Kenya;

(b)has a minimum of ten years' experience in matters relating to the discipline referred to in paragraph (a) five of which should have been in senior management;

(c)has completed five years since he left the Authority, if the person is former employee of the Kenya Revenue Authority;

(d)is not a tax agent;

(e)has not been convicted of a felony;

(f)has not been adjudged bankrupt by a court of competent jurisdiction;

(g)has met his tax obligations; and

(h)meets the requirements of Chapter Six of the Constitution.

(3)The Tribunal shall have such other staff, recruited competitively, by the Commission, as may be necessary for the proper discharge of the functions of the Tribunal under the Act.[Act No. 38 of 2016, s. 60, Act No. 7 of 2022, s. 5.]

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Source: Kenya Law