Disputes with the Kenya Revenue Authority (KRA) are different, depending on what kind of taxpayer you are. It could be an unfair penalty for a missed deadline, unexplained interest on a tax obligation you’re unaware of, or disagreements on the payable taxes. Sometimes, you can explain your case to KRA, and it will be enough, making them withdraw the tax disagreement at hand.
Other times, the disagreement is complicated, and no matter how hard you try to make it right, KRA will insist you have a case to answer, penalties to pay, and extra taxes to pay. This is where most taxpayers give up and pay whatever KRA demands, even though it’s unfair.
You don’t need to give up. If you think KRA is being unfair to you or your business, you should escalate the issue with a higher authority. That authority is the Tax Appeals Tribunal.
It’s even better when you seek a professional tax consultant to represent you at the tribunal. At Gichuri & Partners, we provide professional tax appeals tribunal services in Kenya to help taxpayers get the justice they deserve in tax disputes.
What is the Tax Appeals Tribunal in Kenya?
The Tax Appeals Tribunal (TAT) is a statutory body established by the Tax Appeals Tribunal Act 2013. Its mandate is to resolve tax disputes between taxpayers and KRA.
Before you escalate your case to TAT, you’re required to object to KRA’s decision. For example, if KRA orders you to pay additional tax after an audit, you need to object to the decision and let them know via iTax or in person at their offices. If KRA fails to respond or rejects the objection, you’re free to escalate the matter with TAT.
TAT resolves all manner of tax disputes, including penalties, KRA assessments, and rejected or ignored objections. The tribunal can uphold KRA’s decision, overturn it, or make adjustments. If a taxpayer is unsatisfied with the tribunal’s ruling, they can appeal the case in the High Court of Kenya.
When Do You Need the Tax Appeals Tribunal?
Like any other legal court in Kenya, the Tax Appeals Tribunal is a serious institution. Not every dispute with KRA needs to be filed with them. Here are instances when you need the TAT:
- Disputed KRA Assessment: If you believe KRA has wrongly assessed your taxes, be it VAT, customs duty, or income tax, you can escalate the matter with TAT.
- Excessive Penalties and Interests: KRA may impose penalties and interests that seem unfair, considering the particular act of non-compliance. If that’s the case, TAT may help you get fair penalties and interest.
- Transfer Pricing Disputes: Multinationals may get into trouble with KRA for discrepancies in transfer pricing and cross-border returns. TAT can solve such a dispute and related disagreements.
- Corporate Tax Disputes: Corporate tax disputes are common in Kenya, especially after a KRA audit and assessment. If you can’t agree on payable taxes and penalties with KRA, TAT can decide such cases.
- KRA rejected objections: When a taxpayer is dissatisfied with a tax assessment, penalty, or interest, they are allowed to object to the KRA decision. KRA reviews the objection after which it may adjust the terms or reject your objection. You can appeal the objection with TAT.
- Delayed Feedback or Ignorance from KRA: Sometimes, KRA may delay getting back to you after filing an objection. Other times, they will entirely ignore the objection, hoping you’ll give in and pay the taxes or penalties. If you believe KRA is ignoring your objection, you can escalate the matter with TAT.
Tax Appeals Tribunal Services: What We Do
Are you preparing to lodge an appeal yourself? Read our step-by-step guide on how to file a case at the KRA Tax Appeals Tribunal to understand the documents, filing procedure and important deadlines. Our tax appeals tribunal services entail the following:
- Case Evaluation and Advisory: We have handled hundreds of TAT tax disputes as a tax consultancy. Our team will review your case, explain your legal position, and advise on the best course of action.
- Handle All the Paperwork: Once we establish that escalating the matter with TAT is the best way forward, we will handle all the paperwork on your behalf. We will file notices of appeal with the right documentation, without you lifting a finger.
- Representation: We stand before TAT on your behalf, confidently representing your case to the best of our ability. Our goal is to protect your rights and challenge KRA’s position to ensure fairness.
- Mediation and Negotiation: Our team will help negotiate with KRA to reach a fair settlement. This may occur before or during the tribunal proceedings.
- Post-Tribunal Follow-Up: After TAT has delivered its judgment on the case, we will help you follow up on the case. This can be the enforcement of TAT’s decision, compliance, or escalating the matter further.
Who We Serve
We help all taxpayers in every step of the tax appeal process. Our clients include:
- Individual taxpayers, like employees and sole proprietors
- Professionals and consultants
- Small and Medium Enterprises (SMEs)
- Limited companies
- For-profit organizations
- Non-profit organizations
- Large corporations
- Multi-nationals
- Foreign companies
Why Choose Us?
Wondering why Gichuri & Partners is your best bet at tackling your tax disputes with KRA? Here’s why you should choose us:
- Value Beyond Representation: Our tax appeals tribunal services add real value to your appeal. We analyze your case, identify the strongest legal arguments, and work for the best possible outcome.
- Expertise and Experience: We have been helping individuals and businesses solve KRA tax disputes for more than a decade. Our team has both expertise and experience in TAT services in Kenya.
- Tailored Solutions for Every Case: We analyze your case, identify its uniqueness, and advise on the best way forward.
- With You At Every Step: Some legal counsel will provide legal services until the TAT has made its decision. At Gichuri & Partners, we walk with you every step of the appeal process, including post-tribunal follow-up.
- Proven Track Record: We have supported taxpayers through their tax appeals for years. Our success over the years demonstrates our dedication and reliability as a leading tax appeals tribunal services provider in Kenya.
Let’s Help You Face KRA With Confidence and Get a Fair Outcome
Facing KRA alone can be overwhelming, whether you’re an individual, a business owner, or an organization. But you don’t have to do it alone. At Gichuri & Partners, we are here to protect your interests, give you the confidence to face KRA, and simplify the tax appeal process. Let us help you resolve your tax dispute with confidence.
