The KRA must notify  the taxpayer of an invalidly lodged objection and the steps required to validate the Objection. 

The Commissioner must notify  the taxpayer of an invalidly lodged objection and the steps required to validate the Objection. 

“The Commissioner upon receipt of a notice of objection that he considers not to have been validly lodged is required by law to notify the taxpayer of such fact within 14 days to allow the taxpayer have an opportunity to lodge a valid objection in time for the Respondent’s due consideration of the objection on its proper merits. This is well immortalised under Section 51(4) of the Tax Procedures Act which provides as follows: 

“Where the Commissioner has determined that a notice of objection lodged by a taxpayer has not been validly lodged, the Commissioner shall within a period of fourteen days notify the taxpayer in writing that the objection has not been validly lodged.” (Emphasis added)

The Tribunal notes that the Respondent in discharge of its statutory obligation with regard to handling of any notices of objection it considers invalidly lodged, notified the Appellant of the invalidity of the objection notice on 8^th November 2023, upon receipt of the notice of objection dated the same day. The Respondent further in the same letter requested the Appellant to provide documents in support of the notice of objection within seven days.