ADVOKS GLOBAL · KENYA
Tax Procedures Act
50. Conclusiveness of tax decisions
Edition: 2026-09-01 · In force
50. Conclusiveness of tax decisions
(1)Except in proceedings under this Part—(a)the production of a notice of an assessment or a document under the hand of the Commissioner shall be conclusive evidence of the making of the assessment and that the amount and particulars of the assessment are correct; and(b)in the case of a self-assessment, the production of the original return of the self-assessment or a document under the hand of the taxpayer shall be conclusive evidence of the contents of the return.(2)When the Commissioner serves an assessment on a taxpayer electronically, a copy of the notice of assessment shall be treated as a certificate under the hand of the Commissioner identifying the assessment and specifying the details of the electronic transmission of the assessment.(3)When a taxpayer has submitted a return of a self-assessment electronically, a copy of the return shall be treated as a return under the hand of the taxpayer identifying the return and specifying the details of the electronic transmission of the return.(4)In this section, "proceedings under this Part" means—(a)an objection made under section 51;(b)an appeal made to the Tribunal under section 52 in relation to an appealable decision;(c)an appeal made to the High Court under section 53 in relation to a decision of the Tribunal; or(d)an appeal made to the Court of Appeal under section 53 in relation to a decision of the High Court.