Tax experts have raised constitutional questions over a proposal requiring firms and individuals to deposit half of tax demands by the Kenya Revenue Authority (KRA) before escalating the dispute from the appeals tribunal to the High Court.
They argue that passing the proposed changes to the Tax Appeals Tribunal Act will amount to denying taxpayers unable to raise 50 percent of the disputed taxes the right of appeal, contrary to Section 50 of the Constitution and also usurp the powers of the High Court.
