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Tax Appeals Tribunal Act, 2013 🇰🇪


REPUBLIC OF KENYA

Tax Appeals Tribunal Act, 2013

Act 40 of 2013

  • Assented to on 27 November 2013
  • Commenced on 1 April 2015
  • [This is the version of this document from 1 April 2015.]
An Act of Parliament to make provision for the establishment of a Tribunal; for the management and administration of tax appeals, and for connected purposes

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Tax Appeals Tribunal Act, 2013.

2. Interpretation

In this Act, unless the context otherwise requires—“appeal” means an appeal to the Tribunal against a decision of the Commissioner under any of the tax laws;“Cabinet Secretary” means the Cabinet Secretary responsible for matters relating to finance;“Chairperson” means the Chairperson of the Tribunal appointed under section 4;"Commission" means the Judicial Service Commission established under Article 171 of the Constitution;"Commissioner” means the Commissioner appointed under Kenya Revenue Authority Act;“member” means a member of the Tribunal appointe…

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