Burden of Proof- The KRA must prove that failure to file returns by a taxpayer was motivated by gross or wilful neglect for them to audit beyond 5 years

Pursuant to sections 107 and 108 of the Evidence Act, the burden of proof falls upon the respondent who must prove that the appellant’s failure to file returns was motivated by gross or wilful neglect to file returns, attempt to evade paying taxes or fraud by a taxpayer.