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Income Tax (Tribunal) Rules, 1973 🇰🇪


REPUBLIC OF KENYA

Income Tax Act, 1973

Legal Notice No. 5

Income Tax (Tribunal) Rules, 1973

  • Commenced on (exact date unavailable)
  • [This is the version of this document from (exact date unavailable).]
  • [Note: The original publication document is not available and this content could not be verified.]

1. Citation

These Rules may be cited as the Income Tax (Tribunal) Rules.

2. Interpretation

In these Rules, unless the context otherwise requires—"appeal" means an appeal to the Tribunal under section 86(1)(a);"appellant" means a person entering an appeal and the advocate or duly authorized agent of that person;"chairman" means the chairman of the Tribunal appointed under section 83(2);"clerk" means the clerk of the Tribunal appointed pursuant to rule 3 of these Rules;"memorandum" means a memorandum of appeal presented under rule 4 of these Rules;"section" means a section of the Act.

3. Appointment of clerk

(1)The Commissioner shall appoint a person to be the clerk of the Tribunal, and such person may be…

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