Tax Appeals Tribunal (TAT) Processes: Procedures and Guiding Legal Provisions at the TAT, Kenya

1. What an aggrieved party (the Taxpayer) ought to do when issued with a tax demand and an Objection Decision – right to appeal.2. The publication seeks to educate Taxpayers on relevant legal provisions, legislations and procedures relating to filing of Appeals before the Tax Appeals Tribunal (Kenya).3. The appeal process: • Timelines.• Relevant documentation (Memorandum of appeal and Statement of facts). • Representation at the Tribunal (Advocate, Tax agent or self).• Outcome (Judgements, Rulings).• Post-judgement recourse: Appeal to the High Court or Alternative Dispute Resolution (ADR) mechanisms.The publication will prove useful as a ready-reference for Tax Administrations, Taxpayers and professionals in the taxation field.