Rights of a taxpayer in Kenya. | Audit. Tax. Advisory

The following are some of the rights of the taxpayer in Kenya.

  • Right to be issued with a Personal Identification Number (PIN) for the purpose of filing tax.
  • Right to Confidentiality and Privacy in relation to the administration of tax law.
  • Right to apply for waiver of penalty and interest. Right to apply for a waiver of penalty and interest.
  • Right to apply for the write-off of debt.
  • Right to be refunded of overpaid tax within five years of the date on which the tax was paid provided that for VAT the period of refund shall be as provided for under the VAT Act 2013. ( 90 days maximum processing time for refunds to taxpayers with no issues and clean ledgers).
  • Right to object to a tax decision.
  • Right to appeal to the objection decision to the  Tax Appeals Tribunal.
  • Right to appeal the appealable decision to the  High Court.
  • Right to appeal the appealable decision to the  Court of Appeal.
  • Right to Alternative Dispute Resolution process.

Related: Taxation of ‘Business Profits’ under Article 7 of the Kenya DTAA

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