A taxpayer must pay the tax not in dispute before lodging an appeal to the Tribunal

In a legal battle against the Kenya Revenue Authority (KRA), Kaluworks Limited, the company, suffered a setback as the High Court upheld the Tax Appeals Tribunal's decision on May 5th, 2023. The Tribunal had dismissed Kaluworks Limited's appeal due to their failure to adhere to Section 52 of the Tax Procedures Act (TPA). This provision requires taxpayers to settle the undisputed amount or reach an agreement with the Commissioner before initiating an appeal. Kaluworks Limited's failure to comply with this crucial requirement resulted in the Court's ruling, marking a significant blow to their appeal efforts.