Comments to answers

Outline the procedure for tax assessments, re-assessments and administrative determinations in civil law.

Kenya operates a self-assessment regime in which taxpayers file, Self Assessment Returns (SAR) on their own.

However, the Commissioner of the KRA has the power to assess taxpayers in order to determine whether tax has been properly accounted for. Where non-compliance is identified, the Commissioner may issue a Notice of Assessment to the taxpayer setting out the (additional) tax payable. The taxpayer can then either:

• Accept the position (after which he is required to remit (pay) the taxes stated as owing and not in dispute).


• Object to the notice of assessment by filing a Notice of Objection to the Commissioner in writing.

The objection notice must both:

• State the grounds of the taxpayer's objection.


• Be received by the Commissioner within 30 days from the date on which the notice of assessment was served.

Once an objection notice has been duly filed, the Commissioner can either:

• Amend the notice of assessment in accordance with, or in the light of, the objection notice.


• Refuse to amend the notice of assessment altogether.

Where a taxpayer is not satisfied with either the degree of any amendment to the notice of assessment, or the failure of the Commissioner to amend the notice of assessment, he can appeal against the decision to the Tax Appeals Tribunal.

In this case, a Notice of Appeal must be filed by the taxpayer within 30 days of the date of the Commissioner's decision. The following constitutes documents that must be submitted as appeal papers for it to be considered properly filed;

• Memorandum of appeal,


• Statement of facts and the


• Commissioner's decision.

within 14 days of filing the Notice of Appeal.