| STAGE | TIMELINE | CHECKLIST/ KEY ACTION | LEGISLATION |
|---|---|---|---|
| Notification of Assessment | Upon being notified (starts the 30-day clock) | – Review the assessment and compute disputed vs undisputed tax. – Confirm whether KRA has given reasons for its assessment (for an amended assessment) (Finance – Act, 2025 amended section 31 of the TPA by introducing section 8A requiring KRA to give reasons for an amended assessment. System generated assessment orders will no longer suffice unless accompanied by detailed written reasons anchoring such assessment orders) – Gather documentation (returns, invoices, contracts, bank statements, computations). | TPA 2015 s.51(2)-(3) |
| Lodge Notice of Objection (to KRA) | Within 30 working days of notification | – Pay the tax not in dispute (or apply in writing for extension to pay the undisputed portion). – File a written Objection with KRA specifying grounds, proposed corrections and reasons. – Attach supporting documents (returns, invoices, contracts, correspondence). – If needed, apply for an extension of the 30-day period before that timeline lapses giving reasons for application. | TPA 2015 s.51(2)-(3),(6)-(7) |
| KRA’s request for validation of Notice of Objection | Within 14 days of KRA’s receipt of the notice of objection | – KRA has 14 days to notify a taxpayer whose objection is not validly lodged on account of documentation to validate their objection. | TPA 2015 s.51(4) |
| KRA Objection Decision | Within 60 days of a valid Objection | – KRA issues a written decision allowing, varying or disallowing the objection and must give reasons. – If KRA fails to decide within 60 days, the objection is deemed allowed. | TPA 2015 s.51(8)-(11) |
| Appeal to Tax Appeals Tribunal (TAT) | Within 30 working days of the Commissioner’s decision | – Ensure any tax not in dispute is paid or secured (to keep appeal valid). – File a Notice of Appeal to the Tribunal (in writing or electronically). Serve KRA within 2 days. | TPA 2015 s.51(12); TPA s.52; TAT Act 2013 s.13 and TAT (Procedure) Rules, 2015 |
| Within 14 days of filing notice of appeal | – Submit: Memorandum of Appeal, Statement of Facts. Annex copy of KRA decision and supporting evidence. – Serve a copy of the appeal on KRA/ Commissioner promptly. | TAT Act 2013 s.13 and TAT (Procedure) Rules, 2015 | |
| TAT Hearing & Decision | Tribunal process & decision (case-managed) | – Attend Tribunal mentions and hearing (Tribunal gives notice of dates). – Appeals are generally limited to the grounds in the original objection unless leave is given to amend. – Tribunal issues a written decision with reasons. | TAT Act 2013 s.13(7), s.16 and s.29; TPA 2015 s.56(3) and TAT (Procedure) Rules, 2015 |
| Appeal to High Court | Within 30 working days of Tribunal decision | – Request for a signed copy of the Tribunal’s decision and certified proceedings – File notice /appeal in the High Court on points of law only. – Serve a copy on KRA/Commissioner promptly. – High Court appeal is limited to questions of law arising from the Tribunal record [Commissioner of Investigations & Enforcement v Doshi Enterprises Limited [2025] KEHC 4501 (KLR)]. | TPA 2015 s.53; TPA 2015 s.56(2); TAT Act provisions and TAT Act (Appeals to the High Court) Rules, 2015 |
- Always diarize dates from the date of notification of the assessment and keep a clear paper trail of filings and payments.
- Filing an appeal does not automatically stay enforcement; apply urgently for a stay or interim relief of enforcement (e.g restraint under s.40 of the TPA) is imminent.
- If you miss a statutory deadline, apply to the Tribunal or Court promptly for an extension with clear evidence of good cause; courts grant extensions only on convincing grounds.