Atta Kenya Ltd v Commissioner of Customs and Border Control
A KES 552M customs appeal filed one day late was null ab initio, statutory timelines are substantive law, and Article 159(2)(d) does not cure a missed deadline.
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A KES 552M customs appeal filed one day late was null ab initio, statutory timelines are substantive law, and Article 159(2)(d) does not cure a missed deadline.
A KES 17.9M corporate-tax appeal was struck out: with no valid objection decision on record, there was no appealable decision under s.52(1) of the Tax Procedures Act, so the Tribunal had no jurisdiction.
KRA's rejection of the refund claim was invalid for want of proper reasons, though the Tribunal declined to treat the refund as approved by delay under the 2022 Tax Procedures Act.
Finance Acts, Tribunal rulings, KRA notices and court judgments bind you the day they land. There is no grace period between a new precedent and your exposure.
No in-house team can run the business and monitor a legal landscape that shifts every quarter across six tax heads.
The burden of proof sits on you under s.56(1) of the Tax Procedures Act, and penalties run from the original obligation date, not the audit date, and not the date you raise your hand. Kenya has no standing voluntary-disclosure programme of the kind UK taxpayers rely on.
The burden of proof is on you, not on KRA.
Tax Procedures Act · TAT Act s.30
Penalty on the tax avoided where a scheme is found to be tax avoidance.
Tax Procedures Act, s.85
KRA may amend without alleging fraud. Beyond five years, fraud or gross neglect must be shown.
Tax Procedures Act, s.31(4)
Late was enough to lose an entire appeal at the Tribunal.
Atta Kenya v CDT (TAT, 2025)
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