Sample of a Memorandum of Appeal in a Tax Case
Looking for an MOA sample for a tax case?
Here’s a brief sample:
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REPUBLIC OF KENYA
THE TAX APPEALS TRIBUNAL AT NAIROBI APPEAL NO………OF 20….
SKYFONT ENTERPRISES LIMITED APPELLANT
Versus
COMMISSIONER OF REVENUE, KRA RESPONDENT
MEMORANDUM OF APPEAL
The Appellant, Skyfont Enterprises, is aggrieved by the decision of the Commissioner of Revenue, KRA.
GROUNDS OF OBJECTION
- The Commissioner erred in law and fact in holding that the funds in the Diamond Trust Bank account no. 1234556672345 were all taxable.
- The Commissioner erred in law in failing to consider that the penalties were unfair.
- The Commissioner erred in law by concluding that Skyfont Enterprises is liable for tax fraud.
RELIEF SOUGHT
The Appellant prays that this Honourable Tribunal be pleased to:
- Allow the appeal.
- Set aside the decision dated 10/1/2024.
- Grant the cost of this appeal to the appellant.
- Any further relief this Hounorable Tribunal deems fit.
Dated at Nairobi, this 25th day of September, 2025.
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Gichuri & Partners
Tax Agent for Skyfont Enterprises
Address: College House, University Way, Nairobi.
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The tax appeal process in Kenya follows strict guidelines that determine whether your case succeeds or fails. It’s a lengthy process, from conducting legal research and filing an appeal notice to writing a compelling memorandum of appeal. Partnering with a legal expert or a tax agent simplifies the process, raising your chances of winning the appeal. At Gichuri & Partners, we provide comprehensive tax appeal assistance, including drafting a compliant MOA and representing you before the TAT and higher courts. We will help you write a befitting MOA for your tax case, file the appeal on time, save on costs, and argue the grounds of appeal. Let us handle your tax litigation issues so that you can focus on your business.
