How to File a Case at the KRA Tax Appeal Tribunal

Have you examined your tax dispute with KRA and decided to escalate the matter to the Tax Appeal Tribunal (TAT)? Filing a case at the TAT is one of the best paths to resolve differences with KRA, especially if the disagreement is a question of misinterpretation of Kenyan tax laws.

Following the step-by-step process of filing a case at the Tax Appeal Tribunal is critical. Some taxpayers have lost an appeal due to procedural errors, missing errors, and even presenting the wrong documents. That’s why it’s important to understand the step-by-step procedure for filing a case at the Tax Appeals Tribunal. Here’s a practical guide to filing your TAT appeal in Kenya.

What You Need Before Filing a Case at the KRA Tax Appeals Tribunal

You can file your case physically at the Tax Appeal Tribunal registry or electronically via the Judiciary’s e-filing dashboard. Before you decide on the most appropriate option for you, here are the mandatory requirements that make an appeal valid:

1. Notice of Appeal: This is a short formal letter sent to the Tax Appeal Tribunal to declare the intention to appeal a case. According to the Tax Appeals Tribunal Procedures Rule, taxpayers should use the TAT-1 standard form to file the Notice of Appeal.
2. Memorandum of Appeal: This is a statement of the grounds of your appeal. Why do you think KRA is wrong? The grounds should be concise and numbered. See our detailed guide on how to write a memorandum of appeal.
3. Statement of Facts: This is a narrative outlining the background and circumstances surrounding your tax dispute with the KRA.
4. KRA Objection Decision: An official letter from the KRA Commissioner containing the appealable tax decision.
5. Official Payment Receipt: Official proof that you’ve paid the required filing fee of KSH. 20,000 (Bank or M-Pesa payment confirmation).

Note: In addition to the above requirements, you must ensure you’ve paid or formally arranged with KRA to pay the undisputed tax amount. The TAT doesn’t accept appeals if this tax is not paid.

How to File a Case at the KRA Tax Appeal Tribunal

There are two ways to file a case at the KRA Tax Appeals Tribunal:

• Option 1: Filing online via the Judiciary’s e-filing dashboard
• Option 2: Filing physically at the Tax Appeal Tribunal registry office

We will outline the e-filing procedure first, and later talk about the physical application.

Method #1: Filing Online via the Judiciary’s E-filing Dashboard

As of January 2024, it’s mandatory to file a case via the e-filing platform for all TAT appeals. This is done via the Judiciary’s Efiling Dashboard. Here is the step-by-step guide on how to file a case at the KRA TAT in Kenya:

Step #1: Create an E-Filing Account.

Follow these steps to create a free E-Filing account:

1. Go to https://efiling.court.go.ke/ and click Sign Up.
2. Choose the appropriate category, i.e., Individual, Organization, or Law Firm.
3. Fill in the required details.
4. Confirm the details and click Submit.

Step #2: Activate Your E-Filing Account.

Upon receiving your application, the Judiciary will send you an activation link to your registered email. Check your email inbox for the sent link. Click on the activation link to activate your account. Log in and update your profile as necessary.

Step #3: File the Case/Appeal.

Follow these steps:

1. Click File New Case from your dashboard.
2. Choose Tribunal under Where to File.
3. Select Tax Appeals Tribunal on the Court Station tab.
4. Accept the default option under Court Division.

Step #4: Choose Case Category and Type

Here’s what to do:

1. Select the tax dispute under Case Category. e.g., Tax Assessment, Penalty, Customs.
2. The Case Type will be autopopulated depending on your case category.
3. Click Proceed to start the case registration.

Step #5: Fill in the Party Details (Appellant and Respondent)

Here’s how to enter the party details:

1. Enter your full details as required in the Appellant section. Includes names and addresses.
2. Enter the KRA Commissioner as the Respondent.
3. Double-check the details to ensure accuracy. Click Next to proceed to the next step.

Step #6: Fill in the Case Summary

When prompted, enter the disputed value, then fill in the Case Summary/Prayer. Briefly describe what you are asking the Tribunal to do. For instance, set aside the tax assessment, reduce the penalty, order a refund, etc.

Step #7: Scan and Upload Required Documents

Before you scan and upload your documents, take note of the following:

• Each document must be scanned separately.
• You must save each document as a PDF.
• Clearly label each document.

Follow these steps to prepare the documents for upload:

1. Click Add Case File.
2. Enter the required details for each document, i.e., Filed By, Document Type, File, and Caption.
3. Click Proceed to go to Uploads.

Note: Label your documents clearly. For instance, Notice_of_Appeal.pdf, Memorandum_of_Appeal.pdf, etc.

Step #8: Review and Confirm the Documents

Review all the details from step 1. If you need to go back to a previous tab, click Previous. Once you’re satisfied with all the presented information, click Confirm and Submit.

Step #9: Download the Payment Invoice and Pay

Go to the Cases tab and download the payment invoice. The invoice contains a Customer Reference Number and payment instructions. Pay the billed amount using the M-Pesa mobile money payment system. Upon payment, you’ll receive payment confirmation from KCB Bank.

Step #10 (Final Step): Save Your Case Number

Upon a successful payment, the system generates and assigns a Case Number to your appeal. You’ll use this number to track the progress of your appeal application. You’ll also need this number when filing subsequent documents and corresponding with the Tribunal Registry. Note this number down and save it.

Method #2: Filing the Case Physically at the TAT Registry

If you can’t file the case electronically for some reason, there is an option to physically file it at the Tax Appeals Tribunal Registry in Nairobi. You’ll need the same mandatory documents we’ve discussed in method 1. These are:

1. Notice of Appeal
2. Memorandum of Appeal
3. Statement of Facts
4. KRA’s Objection Decision
5. Payment Receipt/Confirmation

Note: Make at least 9 copies of each of these documents. The Tribunal clerk will ask for these copies. Keep everything organised and in the right order. Below are the steps to physically file a case at the TAT:

Step #1: Organize Your Documents

Prepare and organize the original and copies of the five mandatory documents required to file the case.  There should be 10 copies of each, the original and 9 carbon copies.

Step #2: Visit the TAT Registry Offices

Visit the Tax Appeal Tribunal Registry offices in Nairobi during office hours. The registry clerk will receive your documents. Make sure the documents are complete and in the right order.

Step #3: Pay the Filing Fee

The clerk will direct you to pay the KSH. 20,000 filing fee for Tax Appeal Tribunal cases. Make the payments per the instructions and obtain the payment receipt. Keep the receipt safe.

Step #4: Receive the Acknowledgement

Once the clerk has received all the necessary documents and processed your payment, they will issue an acknowledgement document with a case number. Note down this case number because you’ll need it for further correspondence with the TAT and to follow up on the case progress. That’s how you physically file a case at the TAT.

Serve the KRA Commissioner

Now that you’ve filed the case with the TAT, whether electronically or physically, the next mandatory step is serving the KRA Commissioner. This is a legal requirement, and failure to honor it will invalidate your case. You must serve a copy of the Notice of Appeal to the KRA Commissioner within 2 days after filing the case at the TAT.  Here’s how to do it:

Step #1: Email a copy to KRA

Email a copy of the Notice of Appeal to KRA using the following official email address: LegalServices@kra.go.ke

Address the email to the Commissioner, Legal Services & Board Coordination.

Step #2: Upload a copy to iTax

Log in to your iTax account and upload a copy of the Notice of Appeal. Follow these steps:

1. Log in to iTax using your KRA PIN and password.
2. Navigate to Assessment Disputes.
3. Choose Notice of Intention to Appeal under Select Appeal Option.
4. The system autopopulates some of the details. Fill in the required details as necessary.
5. Hit the Upload tab to upload a scanned copy of the Notice of Appeal.
6. Click Submit.
7. Download the Acknowledgement Receipt.

Remember to keep a copy of both the sent email and the acknowledgement receipt. They are proof that you served the KRA Commissioner the Notice to Appeal.

Track Your Case After Filing

Filing a case at the TAT is just the beginning. You need to track the progress of your case via the Judiciary’s e-filing portal. To do so:

1. Log in to your e-filing portal.
2. Navigate to Cases.
3. Check for hearing dates, Tribunal communications, or any other requests.

The case list is also published online. Check it regularly.

Don’t Want to Deal With All the Paperwork?

Filing a case at the Tax Appeals Tribunal involves a lot of paperwork, strict deadlines, and a meticulous process that leaves no room for error. If you don’t want the hassle of preparing documents, keeping them organized, and filing the case, we can help. At Gichuri & Partners, we handle the entire filing process for you. We do it correctly and on time, relieving you of the stress of filing an appeal at the Tax Appeal Tribunal. We help you with:

• Writing the Notice of Appeal
• Preparing the Memorandum of Appeal
• Drafting the Statement of Facts
• e-Filing
• Serving KRA on your behalf

Contact us today for reliable tax appeals tribunal services in Kenya.