Tax Appeals Tribunal Case Digest launched
The Tax Appeals Tribunal has launched a Case Law Digest on judicial decisions on tax appeals. The Digest is a comprehensive compilation of cases designed to provide an invaluable resource for legal professionals, tax consultants, students, and anyone with an interest in tax law.
In a speech read on her behalf by High Court Commercial and Tax Division Judge, Hon Josephine Mongare, Deputy Chief Justice Philomena Mwilu said that the Digest is a significant milestone in the Judiciary’s efforts to build a strong, predictable, and accessible body of tax jurisprudence.
“As you all know, tax law is one of the most technical and evolving areas of law-shaped by both domestic legislation and a constantly shifting global economic landscape. In this context, the work of the Tax Appeals Tribunal in resolving complex disputes between taxpayers and the Kenya Revenue Authority plays a vital role in shaping the interpretation and application of tax laws in Kenya,” said DCJ Mwilu.
The DCJ said that as Kenya positions itself as a globally competitive economy and continues to expand its revenue base, a fair and efficient tax dispute resolution system is indispensable. Noting that taxpayers must have confidence that the mechanisms for redress are independent, transparent, and guided by sound legal reasoning.
Speaking during the launch, Uganda Tax Appeals Tribunal Chairperson Hon Crystal Kabajwara acknowledged that as sister institutions within the East African region, Uganda and Kenya Tribunals share common challenges and aspirations noting that Tax jurisprudence is rapidly evolving, and cross-border learning is no longer optional—it is essential.
She said that the Case Digest not only documents precedent but also provides a platform for regional dialogue and harmonization of tax interpretation and administration.
According to the Chairperson of the Tax Appeals Tribunal Hon Eric Nyongesa the Digest will significantly extend beyond mere legal reference but serves as a reflection of the judicial approach to tax disputes, illustrating how courts balance the interests of the state in revenue collection with the rights of taxpayers.
“Each case included in this digest not only presents the legal outcome but also delves into the reasoning behind judicial decisions, thereby offering a deeper understanding of the interpretative processes at play,” said Hon Nyongesa.
The Chairperson noted that in a world where tax laws are continually adapting to new economic realities, global trends, and legislative changes, staying informed about judicial interpretations is crucial.
Hon Nyongesa said that systematically summarized and analysed key judicial decisions, aim to offer clear insights into the principles and precedents that govern tax appeals.
This digest captures the essence of judicial thought on a wide array of tax issues, from procedural aspects of tax appeals to substantive questions about the application of tax statutes. It further highlights the dynamics of tax litigation and the pivotal role of the judiciary in resolving complex tax disputes.
