Time flies with great content! Renew in to keep enjoying all our premium content.
Prime
Fix the system not the taxpayer: Rethinking “Pay Now, Argue Later”
Kenya’s economy grew by 4.7 percent in 2024 and is estimated to have moderated to 4.6 percent in 2025. While this reflects relative resilience, the mild deceleration underscores broader macroeconomic pressures that can dampen revenue performance.
Kenya’s Tax Appeal debate isn’t going away. It continues to resurface. Although it was quietly dropped in Parliament, the proposal to amend Tax Procedures Act (TPA) has persistently reappeared in successive Finance Bills since 2024, and the Finance Bill, 2027 may prove no exception.
It seeks to require taxpayers to pay the disputed principal tax, in whole or in part, before filing an appeal against a decision of the Tax Appeals Tribunal (“Tribunal” or “TAT”), the High Court, or the Court of Appeal.
