How to Apply

Proceedings before the Tribunal

Who may apply to the Tribunal?

Any taxpayer aggrieved by a taxation decision made under any taxing Act by URA may apply to the Tribunal for a review of the decision.

What happens to the application?

The Act allows the Commissioner General thirty (30) days from the date of service within which to file a response with the Registrar of the Tribunal. A hearing date is thereafter fixed, giving both parties to the application not less than fourteen days, (14 days) notice.

On the date listed for hearing, both parties appear before the Tribunal. The procedures to be followed are set out in the Act and the Tax Appeals Tribunals (Procedure) Rules, 1999.

When can one apply to the Tribunal?

An aggrieved taxpayer applies to the Tribunal only after he/she has been issued with an objection decision or a taxation decision. An application with the Tribunal must be lodged within thirty (30 days) from the date of the decision.

The Tribunal may however grant an extension of time for the making of an application after the expiry of the 30 days’ time limit provided it is within the period of six (6) months after the date of the decision.

It should be noted that:

The Applicant may appear in person or may be represented.
The onus is on the Applicant to prove his/ her case.
Hearings before the Tribunal are open to the public, but may upon the request of either party be held in camera.
The Tribunal offers each party ample opportunity to present its case and to inspect any documents.
Where an application for review relates to a taxation decision that is an objection decision, the Applicant is, unless the tribunal orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates.
The Tribunal is required to give its ruling in writing, giving support of its decision.
The decision of the Tribunal is appealable to the High Court by any party aggrieved by the decision within thirty days after being notified of the decision or within such further time as the High court may permit.
Appeals are only on questions of law and not fact.

A taxpayer or their representative fills prescribed forms which are then lodged with the Tribunal. After lodging the Application, the taxpayer serves a copy on the Commissioner General of URA within five days.

For the Application to be valid, a non-refundable fee of Twenty-two thousand shillings must be paid.