Talk to us

Tax Appeals Tribunal Act, 2013 πŸ‡°πŸ‡ͺ

Kenya

Table of Contents

REPUBLIC OF KENYA

Tax Appeals Tribunal Act, 2013

Act 40 of 2013

  • Assented to on 27 November 2013
  • Commenced on 1 April 2015
  • [This is the version of this document from 1 April 2015.]
An Act of Parliament to make provision for the establishment of a Tribunal; for the management and administration of tax appeals, and for connected purposes

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Tax Appeals Tribunal Act, 2013.

2. Interpretation

In this Act, unless the context otherwise requiresβ€”β€œappeal” means an appeal to the Tribunal against a decision of the Commissioner under any of the tax laws;β€œCabinet Secretary” means the Cabinet Secretary responsible for matters relating to finance;β€œChairperson” means the Chairperson of the Tribunal appointed under section 4;"Commission" means the Judicial Service Commission established under Article 171 of the Constitution;"Commissioner” means the Commissioner appointed under Kenya Revenue Authority Act;β€œmember” means a member of the Tribunal appointe…

Read the Full Legislation on judy.legal

Access annotations, citing cases, and more legal research tools.

Open in judy.legal