- Mr Kiamba wanted the tribunal to review its judgment dated March 31, 2020 on grounds that there was an error, since the tax arrears in dispute were not apportioned in years.
- He argued that the tribunal recomputed the taxable income due from Sh818 million to Sh401 million without giving basis or specifics of how the figure was arrived at.
The Tax Appeals Tribunal has declined a request by former Nairobi County finance chief officer Jimmy Kiamba to review a ruling in which it ordered the Kenya Revenue Authority (KRA) to refund him Sh33 million in a tax assessment dispute.
Mr Kiamba wanted the tribunal to review its judgment dated March 31, 2020 on grounds that there was an error, since the tax arrears in dispute were not apportioned in years.
He argued that the tribunal recomputed the taxable income due from Sh818 million to Sh401 million without giving basis or specifics of how the figure was arrived at.
"The tribunal erred in arriving at the revised income of Sh401 million, which it did not apportion to the specific years of income but was consolidated as the global figure for the years 2007 to 2013," Mr Kiamba argued in his application.
But the five-member tribunal chaired by Mr Eric Wafula dismissed the application on grounds that there was no an apparent error on the face of the record as claimed by Mr Kiamba and that allowing the application would have amounted to an appeal.
"The errors which the applicant sought to plead could not be established without long drawn process of reasoning and re-examination of all facts in the submissions of the parties. This would be identical to entering the forbidden territory of exercise of Appellate jurisdiction, which is not permissible," said the tribunal.
It added that the orders sought by Mr Kiamba can only be granted in instances of “discovery of new and important matter or evidence and mistake or error apparent on the face of record”.
The tribunal noted that Mr Kiamba had already executed the judgment which was in his favour and had received the money back in October 2020, only for him to turn back and file the application.
Additionally, they said the application was not filed without undue delay.
In the judgement, the tribunal had set aside Mr Kiamba's tax assessments for Sh69 million relating to 2014 and held that the tax due for the years of income 2007-2013 be reviewed to Sh33 million.