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15 June 2021 Kenya proposes changes to Tax Appeals Tribunal Act, 2013 The Kenyan Government introduced The Tax Appeals Tribunal (Amendment) Bill, 2021 (the Bill) in the National Assembly in May 2021. The Bill proposes various changes to the current Tax Appeals Tribunal Act, 2013. Currently, the Chairperson and members of the Tribunal are appointed by the Cabinet Secretary, National Treasury and Planning. The Bill proposes the appointment of the Chairperson and members of the Tribunal by the Judicial Service Commission (JSC). In addition, the Bill proposes to alter the composition of the TAT. Currently, the number of advocates of the High Court of Kenya who may be appointed as members of the TAT is limited to five. The Bill proposes that the number of advocates of the High Court of Kenya should not be less than five and no more than nine. The Bill also proposes appointment procedures for filling TAT member vacancy slots. Appointment of members is to be done by a selection panel designated by the JSC. The selection panel is tasked with conducting the recruitment process and submitting the names of recommended persons to the JSC for appointment. Currently, there is no requirement that the Chairperson and members of the TAT serve on a full-time basis. The Bill proposes that they serve on a full-time basis. The Bill proposes the appointment of a Secretary to the Tribunal by the Public Service Commission. The Secretary will be responsible for:
The Bill proposes digitalization of the TAT processes, which means communication may through electronic means as well as in paper format (writing). These processes include:
The Bill proposes the introduction of an application for review to the TAT when a party is not in agreement with a decision or decree of the TAT. The application is to be made within seven days from the date of the decision provided an appeal has not been referred to the High Court.
The TAT may upon receipt of an application for review set aside, vary or affirm the decree or the order stating reasons for the review as it deems fit. Lastly, the Bill proposes the introduction of a two-day time limit within which a party who has filed an appeal with the High Court serves the notice of appeal to the other party.
Document ID: 2021-5667 |