Burden of Proof is not Stagnant the pendulum shifts to the KRA to show or prove that it has considered documents provided by stating its decision regarding those documents in its Objection decision.

“Accordingly, the Tribunal finds that the Appellant discharged its burden of proof, as required under Section 56(1) of the Tax Procedures Act and Section 30 of the Tax Appeals Tribunal Act, by presenting documents and evidence to support its objection to the assessment. The pendulum thus shifted to the Respondent to show or prove that it had considered these documents by stating its decision regarding those documents in its Objection decision. This was not done…

This pendulum model in which burden of proof sometimes shifts from the Appellant to the Respondent was discussed by the High Court in the case Kenya Revenue Authority v Man Diesel & Turbo Se, Kenya [2021] eKLR, where the court stated that:

“Once the taxpayer has made out a prima facie case to prove the facts, the onus then shifts to the Revenue Authority to rebut the prima facie case. If the Revenue Author...