The administrative decision by the Kenya Revenue Authority (KRA) to suspend 'Nil' filing of returns amounts to a brazen cocktail of illegality, irrationality and impropriety all rolled in one odious basket to taxpayers.
Our tax system is based on the principle of self-assessment under section 28 of Tax Procedures Act (TPA). This right is unfettered under the law, only subject to accounting periods mapped at the point of registration.
