The Tax Appeals Tribunal Amendment Act 2022 - as Plain Text by MWakili

NATIONAL COUNCIL FOR LAW REPORTING LIBRARY SPECIAL ISSUE Kenya Gazette Supplement No.

36 (Acts No.

7) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2022 NAIROBI, 7th March, 2022 CONTENT Act PAGE The Tax Appeals Tribunal (Amendment) Act, 2022 87 NATIONAL COUNCIL FOR LAW REPORTING RECEIVED 22 APR 2(122 P.

O.

Box 10443 00100, NAIROBI, KENYA TEL: 2719231 FAX: 2712694 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI 87 THE TAX APPEALS TRIBUNAL (AMENDMENT) ACT No.

7 of 2022 Date of Assent: 24th February, 2022 Date of Commencement: 21st March, 2022 AN ACT of Parliament to amend the Tax Appeals Tribunal Act, 2013 and for connected purposes by Parliament of Kenya, as follows- ENACTED Short title.

This Act may be cited as the Tax Appeals Tribunal 1.

(Amendment) Act, 2022.

Amendment of The Tax Appeals Tribunal Act (hereinafter referred 2.

section 2 of No.40 as the "principal Act") is amended in section 2 by inserting of 2013.

the following definition in the proper alphabetical sequence "Commission" means the Judicial Service Commission established under Article 171 of the Constitution; Repeal of section 4 The principal Act is amended by repealing section 43.

of Act No.

40 of and substituting therefor the following 2013.

Membershi p of the 4.

The Tribunal shall Tribunal, consist of the following members, appointed by the Judicial Service Commission (a) a Chairperson; and (b) not less than fifteen but not more than twenty other members, of whom not less than five and not more than nine shall be Advocates of the High Court of Kenya.

88 Tax Appeals Tribunal (Amendment) No.

7 2022 Insertion of Sections Qualifications for 4A.

A person shall not 4A,4B and 4C appointment be appointed a Chairperson or a member of the Tribunal under section 4 unless that person (a) in case of the Chairperson, is qualified to be appointed as a Judge of the High Court; and (b) in case of a member is of high moral (i) character and integrity in accordance with Chapter six of the Constitution; (ii) has a degree in law, business, finance, public finance.

economics, insurance or related discipline from a university recognized in Kenya or any other relevant qualification from an institution recognized in Kenya; (iii) has at least ten years' experience in matters relating to the discipline referred to under subparagraph (ii); 89 Tax Appeals Tribunal (Amendment) 2022 No.

7 (iv) is not a public officer or a tax agent; (v) has not at any time within the preceding five years been an employee of the Kenya Revenue Authority; has met his tax (vi) obligations; (vii) has not been convicted of an offence under any law; and (viii)has not been adjudged bankrupt by a court of competent jurisdiction.

Appointment 4B.

The Chairperson procedures and members of the Tribunal shall be recruited and appointed in accordance with the provisions of the Third Schedule to the Judicial Service Act, 2011.

Staggered 4C.

The Commission appointment shall appoint the members of the Tribunal in a staggered manner so as to ensure that, at all times, at least one third of the members are in office.

Amendment of 4.

Section 5 of the principal Act is amended section 5 of NO.

40 of 2013.

(a) by inserting a new subsection immediately after subsection (1) as follows 90 Tax Appeals Tribunal (Amendment) No.

7 2022 "(IA) The Chairperson or a member of the Tribunal shall serve on a fulltime basis".

(b) in subsection (2)(a), by deleting the words "Cabinet Secretary" and substituting therefor the words "Judicial Service Commission"; (c) by deleting subsection (3); (d) by deleting subsection (4); (e) by deleting subsection (5); (t) by deleting subsection (6).

Repeal of section 75.

The principal Act is amended by repealing section 7 of No.

40 of 2013.

and substituting therefor the following Staff of the 7.

(1) There shall be a Tribunal.

Secretary to the Tribunal who shall be competitively appointed by the Commission.

(2) A person shall not be qualified for appointment under subsection (1) unless that person (a) has a degree in law, business, finance, economics, insurance or related field from a university recognized in Kenya; (b) has a minimum of ten years' experience in matters relating to the discipline referred to in paragraph (a) five of which should have been in senior management; (c) has completed five years since he left 91 Tax Appeals Tribunal (Amendment) 2022 No.

7 the Authority, if the person is former employee of the Revenue Kenya Authority; is not a tax agent; (d) has not been (e) convicted of a felony; (0 has not been adjudged bankrupt by a of court competent jurisdiction; has met his tax (g) obligations; and the meets (h) requirements of Chapter Six of the Constitution.

(3) The Tribunal shall have such other staff, recruited competitively, by the Commission, as may be necessary for the proper discharge of the functions of the Tribunal under the Act.

Insertion of new 6.

The principal Act is amended by inserting the sections 7A.

following new section immediately after section 7 Functions of the 7A.

The functions of the Secretary.

Secretary of the Tribunal shall include day-to-day (a) the management of the affairs of the Tribunal; (b) keeping proper records of tax 92 Tax Appeals Tribunal (Amendment) No.

7 2022 appeals filed, judgment delivered and the tax appeals settled out of the Tribunal; (c) under the guidance of the Chairperson, providing policy and strategic leadership of the Tribunal and the Secretariat; (d) mobilizing and managing the resources of the Tribunal; coordinating the (e) preparation and approval of annual budget estimates by the Tribunal through a resolution by not less than half of the members; (0 overseeing the financial management and administrative functions of the Tribunal in accordance with the Public Finance Management Act, 2012; keeping proper (g) books of account of the financial affairs of the Tribunal; and (h) any other 93 Tax Appeals Tribunal (Amendment) 2022 No.

7 functions that may be assigned by the Chairperson from time to time.

Repeal of section S7.

The principal Act is amended by repealing section 8 of No.

40 of 2013.

and substituting therefor the following Remuneration and 8.

(1) The Chairperson payment of.

or a member of the Tribunal expenses shall be paid such remuneration as may be the by determined Commission in consultation with the Salaries and Remuneration Commission, from time to time.

The expenses of the (2) Tribunal shall be paid out of the funds of the Tribunal.

The staff of the (3) Tribunal shall be paid such remuneration as may be the by determined Commission in consultation with the Salaries and Remuneration Commission from time to time.

Insertion of The principal Act is amended by inserting the 8.

sections SA.

following new section immediately after section 8 8A.

The expenses of the Tribunal Expenses of the shall be paid out of the Judiciary Fund.

Tribunal Amendment of The principal Act is amended in section 9 by 9.

section 9 of No.40 deleting the words "Cabinet Secretary" appearing in of 2013 subsection (3) and substituting therefor the words "Chief Justice".

Amendment of The principal Act is amended by deleting section 10.

section I1 of No.

11 and substituting therefor the following 40 of 2013.

94 No.

7 Tax Appeals Tribunal (Amendment) 2022 Clerk of a 11.

(1) There shall be a clerk for each panel.

panel, who shall be the secretary to the panel.

(2) A clerk to a panel shall be designated by the Secretary to the Tribunal from among the staff of the Tribunal.

11.

Section 13 of the principal Act is amended Amendment of section 13 of No.

40 of 2013.

(a) in subsection (1)(a), by inserting the words "or through electronic means" at the end of the sentence; (b) in subsection (3), by inserting the words "or through electronic means" immediately after the words "in writing"; and (c) in subsection (7), by inserting the following proviso at the end of the sentence "Provided that in case the panel is not able to conclude hearing an appeal within ninety days, the panel may through a resolution made by not less than half of its Members, extend the time for hearing and determination of the appeal by not more than thirty days.

" 12.

Section 16 of the principal Act is amended in Amendment to subsection (1) by inserting the words "or through section 16 of No.40 electronic means" immediately after the words "in of 2013 13.

The principal Act is amended in section 21 by Amendment of deleting the words "one hundred" and substituting therefor section 21 of No.40 the words "five hundred".

Of 2013.

14.

Section 25 of the principal Act is amended in Amendment to subsection (1) by inserting the words "of the High Court section 25 of No.40 of Kenya" at the end of the sentence.

42013.

15.

Section 27 of the principal Act is amended in Amendment to subsection (1) by inserting the words "or through section 27 of the electronic means" immediately after the words "in Act No.40 of 2013.

writing".

16.

Section 29 of the principal Act is amended- Amendment to section 29 of No 40 95 Tax Appeals Tribunal (Amendment) 2022 No.

7 of 2013 in subsection (3), by inserting the words "or (a) through electronic means" immediately after the words "in writing"; and in subsection (4), by inserting the words "or (b) through electronic means" immediately after the words "in writing".

Insertion of new 17.

The principal Act is amended by inserting the section 29A in following new section immediately after section 29 No.40 of 2013.

Review of 29A.

(1) A person who is decree or orders aggrieved by a decree or an order from which no appeal has been preferred from the Tribunal to the High Court, may apply for review of the decree or the order within seven days from the date the decree or order was made by the Tribunal.

(2) Applications for review of decree or orders under subsection (1) may be made the (a) upon discovery of new and important matter or evidence which, after the exercise of due diligence, was not within the knowledge of the applicant or could not be produced by the applicant at the time when the decree was passed or the order was made; (b) on account of some mistake or 96 No.

7 Tax Appeals Tribunal (Amendment) 2022 error apparent on the face of the record; or (c) for any other sufficient reason.

(3) Upon receipt of an application for review under subsection (1), the Tribunal may, set aside, vary or affirm the decree or the order, stating reasons for review as it deems fit within fourteen days after receipt of an application.

18.

Amendment to Section 32 of the principal Act is amended by inserting the following new subsection immediately after section 32 of No.40 subsection (1) of 2013.

"(1A) A party that has appealed against the decision of the Tribunal in subsection (1) shall within two days of lodging a notice of appeal, serve a copy of the notice on the other party.

- 19.

Insertion of new The principal Act is amended by inserting the following new section immediately after section 32 section 32A in No.40 of 2013 Filing of 32A.

Any notice, application, decision or documents other document that is to be made in writing under this Part may be submitted in hard copy or by electronic means.

20.

Amendment to The principal Act is amended in section 35 deleting the opening sentence and substituting therefor the section 35 of No.40 follow ing of 2013.

"An action, suit, prosecution or any other proceeding, shall not be brought or instituted against a person who is or was a Chairperson, a member of the Tribunal or an officer of the Tribunal in respect of any act done or omitted to be done in good faith in the discharge of any function under this Act, unless, having regard to the circumstances of the case, such act or omission is found to be" 21.

Section 36 of the principal Act is amended Amendment to section 36 of (a) in subsection (1), paragraph (c), by deleting the No.40 of 2013 word "Commissioner" and substituting therefor 97 2022 Tax Appeals Tribunal (Amendment) No.

7 the word "Chairperson"; and (b) in subsection (2), by deleting the word "Commissioner" and substituting therefor the word "Chairperson." Amendment to 22.

Section 44 of the principal Act is amended by section 44 of No.40 inserting the following new subsections immediately after of 2013.

subsection (3) (4) The Chairperson and the other members of the Tribunal appointed before the commencement of this Act shall continue to hold office for the unexpired duration of their term as if they have been appointed under section 4.

(5) The Secretary and the other staff serving the Tribunal before commencement of this Act shall continue to hold office until the Commission appoints the staff of the Tribunal.

.