Mburu v Commissioner of Domestic Taxes (Income Tax Appeal E064 of 2021) [2023] KEHC 2594 (KLR) (Commercial and Tax) (27 March 2023)
Failure to File Returns Constitutes Wilful Neglect- A taxpaayer will be audited beyond 5 years
On 27th March 2023, the court delivered a significant ruling, affirming that the failure to file tax returns constitutes wilful neglect under section 29(6) of the Tax Procedures Act (TPA). This provision empowers the Kenya Revenue Authority (KRA) to assess taxes beyond the standard statutory period in instances of fraud, wilful neglect, or evasion.
Access Restricted Content
Please log in or subscribe to continue reading.
View our pricing plansAlready have a subscription? Sign In
Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
