The burden of proof in tax cases is very different from criminal and civil cases. In criminal and civil cases, it is based on the popular latin maxim Affirmanti, non neganti, incumbit probation, which simply means that ‘he who alleges must prove’.
However, Kenyan tax law provides that in the event of an audit or assessment, the taxpayer must disprove the findings of the tax authority, except in the event of alleged fraud, evasion or wilful neglect.
