The tribunal held that signatures are essential in authenticating and validating documents, as they link a legal document to a specific party or its authorised representative.
By
Sam Kiplagat
Court Reporter
Nation Media Group
The Tax Appeal Tribunal has dismissed an application by a trading firm seeking to block a Sh207 million tax claim by the Kenya Revenue Authority (KRA), citing a failure to present signed documents in support of the case.
The tax dispute started after KRA treated Sh1.53 billion in the company’s lease stock as under-declared credit sales and applied…
Court says that documents and data challenging an assessment must be indexed and chronologically matched.
KRA had argued that discrepancies between import records, VAT returns, and financial statements justified additional tax…
The dispute arose after KRA audited Sybrin Kenya for the period between January 2016 and December 2019 before issuing a VAT…
The dispute stems from a bill of costs filed by a law firm seeking Sh189m for legal services.
Tribunal stated that KRA could not demand records or issue assessments beyond the five-year limitation period unless it pleads…
