The Treasury Cabinet Secretary (CS) on April 7 read the budget statement before the Parliament. Among the changes proposed by the CS was the amendment of the Tax Appeals Tribunal Act, 2013 to require a deposit with the Central Bank of Kenya of 50 percent of a disputed tax amount where a taxpayer intends to appeal to the High Court against an unfavourable ruling by the Tribunal.
Whereas the goal of this proposal is to protect the disputed tax revenue during the lengthy appeal process, the burden on and the inconvenience to the taxpayers likely to result from this proposal if passed is apparent.
