Tax & Legal Updates
Facilitators: Patrick Chege, Peter Njenga, Fred Ogutu, Kimuti Kandie
Determinations of the Tax Appeals Tribunal (“TAT”) and the Courts play a principal role in providing clarity on the appropriate interpretation and application of tax legislation and principles in Kenya. Indeed, it is through determinations and pronouncements of the TAT and the Courts that domestic tax jurisprudence is formulated, and taxpayers, the Kenya Revenue Authority (“KRA”) and other stakeholders are guided on technical interpretations of the applicable tax legislation.
In this webinar, we propose to discuss various positions adopted by the TAT and the Courts, with a particular focus on common tax disputes between taxpayers and the KRA. In addition, we will compare the positions adopted by the TAT and Courts with international jurisprudence as well as global best practices. Through this, we hope to shed some light on common areas of concern for taxpayers through guidance from the TAT and the Courts.
- Analyse and discuss the various positions adopted by the TAT and the Courts with respect to the above mentioned focus areas to determine the jurisprudential positions arising;
- Provide guidance on the correct interpretation of specific areas of tax legislation, with a view to reduce instances of conflict between taxpayers and the KRA;
- Compare and contrast emanating local jurisprudence with established international jurisprudence and best practices and outline points of convergence and divergence.